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Purpose – The purpose of this paper is to test the persistence and pricing of earnings, free cash flows (FCF) and accruals using Australian data. In response to arguments concerning omitted variables in the Mishkin test, it seeks to explore asymmetric effects by incorporating categoric variables...
Purpose – The purpose of this paper is to ascertain the perceptions of New Zealand high school and tertiary students regarding accounting and accountants, as well as the perceptions of high school accounting educators and career advisers who potentially influence these students....
Purpose – The purpose of this paper is to examine the moral awareness and ethical virtue of current university students with a view to identifying whether there are any gender differences. Design/methodology/approach – The study analysed undergraduate responses from final year honours student...
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