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Journal Articles

A Variance‐Ratio Test of the Random Walk Hypothesis for the New Zealand Share Market: 1980‐2001

Peter Humphrey, David Lont
Journal: Pacific Accounting Review
Pacific Accounting Review (2005) 17 (2): 53–71.
https://doi.org/10.1108/01140580510818558
Published: 01 July 2005
... of random behaviour in our sample period compared to the earlier period examined by Lo and Mackinlay (1988) © Emerald Group Publishing Limited 2005 New Zealand United States Stock markets Financial reporting Paci c Accounting Review Vol. 17, No. 2, December 2005 53 A Variance-Ratio Test...
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Journal Articles

The Efficacy of Auditors’ Going‐Concern Opinions Compared with a Temporal and an Atemporal Bankruptcy Risk Model: Analysing U.S Trade and Service Industry Failures 1974 ‐ 1988

Patti Cybinski, Carolyn Windsor
Journal: Pacific Accounting Review
Pacific Accounting Review (2005) 17 (1): 3–36.
https://doi.org/10.1108/01140580510818503
Published: 01 March 2005
... and the newer, temporal logit model of Cybinski (2000, 2003) that includes explicit factors of the business cycles in addition to variables internal to the firm. The results show overall better bankruptcy classification rates for the temporal model than for the Altman model or audit opinion. Auditing United...
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