...Bing Xu; Md. Borhan Uddin Bhuiyan; Asheq Rahman Purpose This paper aims to identify and explain the composition, determinants, relevance and effects of underlying profit and emphasis placed on underlying profit in annual reports. Design/methodology/approach The paper uses multivariate analysis...

... Relevance [There is] a perception among senior scholars that the present generation is doing research less useful than ours. The fault is all our own. We hide behind the entrenched values of misguided deans and department chairs as an excuse for not taking the action needed to disseminate findings...