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Purpose – The purpose of this paper is to examine the determinants of analysts' operating cash flow forecasts of Australian listed firms and whether or not such forecasts improve the usefulness of earnings and predictive ability of current cash flows. Design/methodology/approach – The authors...
Purpose – Environmental consequences increasingly influence management strategy and choice. The purpose of this paper is to investigate the effects on attention and investment of: incorporating environmental data into a balanced scorecard (BSC), called the sustainability balanced score card...
Purpose – In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm's valuation....
Purpose – Electronic markets are known to be distinct from, and more efficient than, the conventional retail markets. The purpose of this paper is to examine the effect on pricing in relation to proximity to a culturally and socially significant peak shopping day and the moderating effects of...
Purpose – The purpose of this paper is to show that the consequences of terrorist attacks are beyond what is reported in the media. Equity investors can be adversely affected by these incidents. The authors' work justifies the war on terror. Design/methodology/approach – Using event study...
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