Value relevance research empirically investigates the usefulness of accounting information
to stock investors. Accounting information is denoted as value relevant if there is a statistical …

This study examines the relationship between voluntary adoption of selected corporate
governance mechanisms and accounting conservatism for a sample of firms listed on the …

Purpose–The purpose of this paper is to investigate the incremental value relevance of cash
flow from operations (CFO) given book value and earnings. It also examines the relative …

In this study, I investigate the impact of managerial reputation, as proxied by high‐profile
awards to CEOs, on financial reporting practices and firm performance. Using a sample of …

Purpose–The purpose of this paper is to investigate the determinants of the intellectual
capital performance of UAE banks over the period 2004 to 2010. Design/methodology …

Using a large sample of earnings press releases by Australian firms, we compare multiple
attributes of non‐GAAP earnings measures with their closest GAAP equivalent. We find that …

This paper investigates whether there is evidence of the accrual anomaly (Sloan, 1996) in
Australia, whereby investors overestimate the impact of accruals on the persistence of …

We are living in a world where the only certainty is the uncertainty in the human affairs. A few
decades ago, it was common among the academicians to discuss a future where large …

Purpose–The purpose of this paper is to examine the relative predictive ability of earnings,
cash flow from operations as reported in the cash flow statement, and two traditional …

We examine whether the components of accruals and operating cash flows improve the
predictive ability of earnings for forecasting future cash flows. Unlike most previous studies …