Managerial Finance


Accounting and Finance

Table Of Contents: Volume 24 Issue 11

Usefulness of value added reporting: a review and synthesis of the literature

Serge Evraert, Ahmed Riahi‐Belkaoui

Provides a useful summary of research on value added (VA) reporting and shows how income statements can be rearranged to show gross or not (of depreciation) VA. Starts…

An evaluation of user ratings of cash vs accrual based financial reports in Australia

Stewart Jones

Outlines Australia’s adoption of the direct method of cash flow reporting and presents a survey of 83 loan officers and 76 financial analysts to assess its decision…

Before‐tax versus after‐tax earnings as performance measures in compensation contracts

T.J. Attwood, Thomas C. Omer, Marjorie K. Shelley

Reviews previous research on factors affecting the choice of using before‐ or after‐tax performance measures to determine executive compensation; and uses regression…

The usefulness of the value‐added statement in South Africa

C.J. van Staden

Notes the lack of research on value added statements (VASs) from the users’ perspective and their increased publication by South African listed companies. Reports a survey…

Economic value added: some empirical EVAdence

Gary C. Biddle, Robert M. Bowen, James S. Wallace

Traces the growth in the use of economic value added (EVA, previously known as residual income) and uses two previous research studies to assess some claims for its…



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  • Professor Don Johnson