...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...

..., and I focus most of my discussion and illustrations on the general lack of usefulness of our current portfolio of management accounting research. Management accounting Research Research methods Usefulness Impact Relevance [There is] a perception among senior scholars that the present...