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Purpose – The purpose of this paper is to assess management earnings forecasts in a continuous disclosure environment. Design/methodology/approach – A large sample of hand checked Australian management earnings forecasts are examined. These data are analysed using a series of logistic...
Purpose – The purpose of this research is to investigate the joint influence of early product adoption and bank customer accounting in Hong Kong. Design/methodology/approach – In‐depth interviews at three Hong Kong banks provided the basis for designing a survey instrument, which was used to...
Purpose – The unavailability of practitioners is one of the disturbing realities that often prevent the use of experimental methods in accounting research. The availability of pragmatic alternatives to accounting practitioners demands that researchers explore such alternatives fully before...
Purpose – As there is scant research outside Japan on the implementation of target costing, the purpose of this research is to examine target costing practices in New Zealand. Design/methodology/approach – A mail questionnaire survey was sent to 80 New Zealand manufacturers, with a response rate...
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