Accounting Research Journal: Volume 31 Issue 4

An empirical analysis of an alternative model of Financial Accounting Standard no. 128: Earnings per share

John E. McEnroe, Mark Sullivan

This paper aims to investigate the empirical effects of an inconsistency in the calculation of the diluted earnings per share (EPS) number which originated in Accounting…

Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes

Ahsan Habib, Md. Borhan Uddin Bhuiyan

This paper aims to examine the question of whether external auditors incorporate equity holdings by overlapping audit committee members as a priced governance factor and tests…

The location of comprehensive income reporting – does it pass the financial analyst revision test?

Louis Banks, Allan Hodgson, Mark Russell

This paper aims to test whether a change in the reporting location of income, and other comprehensive income (OCI) components, in a statement of comprehensive income (SoCI) under…