Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Matt Pinnuck"'
Publikováno v:
Accounting & Finance.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::69495244b35038fc4e198d79dfd812d0
https://doi.org/10.1111/acfi.13045
https://doi.org/10.1111/acfi.13045
Autor:
Kevin M. Stevenson, Matt Pinnuck
Publikováno v:
Australian Accounting Review. 31:169-185
This article points to gaps between academic research and the needs of accounting standard-setters. In part it attributes those gaps to the academic literature seeming to be inaccessible and oriented to ideas apparently unrelated to the policy-making
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e0958406b4dfd88b904e99d82b3eef1e
https://doi.org/10.1111/auar.12343
https://doi.org/10.1111/auar.12343
Publikováno v:
Abacus. 55:237-272
There has been recent and growing criticism of the usefulness of financial reporting for investors, particularly the annual financial statements. In response, the IASB is pursuing several projects aimed at improving the relevance of financial informa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0c8269ba36cb7004f557a1cc615bbb08
https://doi.org/10.1111/abac.12152
https://doi.org/10.1111/abac.12152
Publikováno v:
Pacific-Basin Finance Journal. 53:268-277
We assess the impact of Ball and Brown (1968) (hereafter BB68) on Australian Accounting and Finance research in the last 50 years. We use citation analysis based on four Australian journals and one US journal, the Journal of Accounting Research. We c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::21d1dd44854475f709d9c83af04d23fd
https://doi.org/10.1016/j.pacfin.2018.11.004
https://doi.org/10.1016/j.pacfin.2018.11.004
Publikováno v:
Accounting & Finance. 59:87-113
© 2019 Accounting and Finance Association of Australia and New Zealand Since 2010, proprietary companies have had a choice of preparing three types of financial reports that vary in scope. We find that between 2010 and 2015, most proprietary compani
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b429ce83e639ee039dea756585b50493
https://doi.org/10.1111/acfi.12436
https://doi.org/10.1111/acfi.12436
Publikováno v:
SSRN Electronic Journal.
Approximately 60% of adjacent fiscal quarters contain a different number of calendar days. Our preliminary results indicate it is important for analysts to adjust for changes in quarter length when making forecasts. However, we find the quarterly cha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::519d9c37168e29086762519f26ea89fb
https://doi.org/10.2139/ssrn.3237142
https://doi.org/10.2139/ssrn.3237142
Publikováno v:
Contemporary Accounting Research, 38(3), 2376-2416. Wiley-Blackwell
We provide the first direct analysis of the magnitude of unreliable quantitative information disclosed in corporate social responsibility (CSR) reports. CSR report reliability is of particular interest to fund managers for investment decisions as wel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8b530ba71eb9e7f0b2c7c2104d5010b2
https://doi.org/10.2139/ssrn.3095090
https://doi.org/10.2139/ssrn.3095090
Publikováno v:
European Accounting Review. 24:551-580
This study examines the valuation relevance of greenhouse gas emissions under the European Union Carbon Emissions Trading Scheme. We posit that carbon emissions affect firm valuation only to the extent that a firm's emissions exceed its carbon allowa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4ae5b716214fee9b3b45a7148476f924
https://doi.org/10.1080/09638180.2014.927782
https://doi.org/10.1080/09638180.2014.927782
Autor:
Matt Pinnuck
Publikováno v:
Journal of Behavioral Finance. 15:120-132
Recent research suggests that the stock market reacts to stale information if it is reported in the media because it is gives the impression of being “new” news. The objective of this study is to provide a unique test of this hypothesis using the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::20f36f909bd568c4a94557d2b381e424
https://doi.org/10.1080/15427560.2014.908881
https://doi.org/10.1080/15427560.2014.908881
Autor:
Matt Pinnuck, Oksana Kim
Publikováno v:
Accounting and Business Research. 44:1-40
In this study, we address the ongoing debate as to whether the competition among the world's major exchanges through simplified disclosure requirements is justified. Companies from across the globe have a choice of cross-listing shares as either Amer
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7710872e41f1d5a31b799c496a5e7748
https://doi.org/10.1080/00014788.2013.849193
https://doi.org/10.1080/00014788.2013.849193