Table of contents
The Effect of Returns History on the Current Period Relation Between Returns and Unexpected Earnings
Russell Calk, Paul Haensly, Mary Jo BilliotThis study applies a model of systematic belief revision to examine the effect of the relation between current‐period unexpected earnings and prior‐period security returns on the…
Accrual or Cash Flow Anomaly? Evidence from New Zealand
Hardjo Koerniadi, Alireza Tourani‐RadThis paper investigates the presence of the accrual and the cash flow anomalies in the New Zealand stock market for the period of 1987 to 2003. We observe insignificant evidence…
Assigned Auditors and Market Valuation: Korean Evidence
Seok Woo Jeong, Jinbae Kim, Sungsoo YoonIn Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on auditor independence or the reliability of accounting…
The Use and Perceived Merit of Customer Accounting in New Zealand
Beverley R. Lord, Yvonne P. Shanahan, Benjamin M. NolanAs Lindsay (1994, 1995) encourages validation of existing results, this research replicates Guilding and McManus (2002) in a New Zealand (NZ) context. The usage and perceived…
Visual Portfolio Statistics
Tom Arnold, Bonnie BuchananThis paper develops visual aids for the understanding of two asset portfolio mathematics. Specifically, visual aids are utilized in teaching portfolio variance and correlation…
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem