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Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/229320
Description: The study examines the pervasiveness of eight well-documented anomalies in global equity markets for the Australian stock market. After partitioning stocks into three size categories (micro, small and ... More
Reviewed: Reviewed
Authors: Wu, Hai | Fargher, Neil
Date: 2007
Subject Keyword: accruals | losses | persistence
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/41539
Description: Recent research examines the implications of components of accruals for future profitability. Because the persistence of earnings varies with the level of company profitability, we expect differences ... More
Reviewed: Reviewed
Authors: Wu, Hai | Fargher, Neil
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/101143
Description: Recent research examines the implications of components of accruals for future profitability. Richardson, Sloan, Soliman and Tuna (2006) decompose accruals into components in order to explain the lowe ... More
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/73570
Description: This paper describes accrual output based budgeting (AOBB) systems and examines their adoption in Australia. An analysis of claims made about AOBB systems by central agency reformers is set out, and t ... More
Reviewed: Reviewed
Date: 2002
Subject Keyword: cash flows | accruals | capital markets
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/8474
Description: We investigate the ability of disclosed operating cash flow and indirect accruals components to explain annual returns for a sample of Australian firms. Consistent with claims made by accounting stand ... More
Reviewed: Reviewed
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