Accounting Research Journal: Volume 18 Issue 1

Earnings Prediction and the Role of Accural‐Related Disclosure: International Evidence

Tony Kang

Accounting accruals are at the heart of most accounting systems. A basic premise of accrual accounting is that it provides a more timely and relevant performance measure than cash…

Active Learning in Accounting: A Case Study in Preaching to the Unconverted

Paul Coram

In recent years there has been a decrease in the proportion of commerce students taking an accounting major in Australia (Institute of Chartered Accountants in Australia, 2001)…

Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients

Peta Stevenson‐Clarke, Allan Hodgson

This paper estimates the value added by Big 8/6/5 auditors after controlling for the permanent and non‐permanent impact of earnings and cash flows using linear and nonlinear…

Putting Their Money Where Their Mouth Is: The Importance of Shareholder Directors Post Listing

William Dimovski, Robert Brooks

While Luoma and Goodstein (1999) find increased stakeholder representation on the boards of American companies, Dimovski and Brooks (2004) provide evidence that the Australian…

A Critique of Minimum Variance Hedging

Jonathan Dark

This paper provides a critique of minimum variance hedging using futures. The paper develops the conventional minimum variance hedge ratio (MVHR) and discusses its estimation. A…