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Externally reported performance measures and benchmarks in Australia

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  • Kerrie Woodhouse
  • Paul Mather
  • Dinithi Ranasinghe
  • Tom Smith

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  • Kerrie Woodhouse & Paul Mather & Dinithi Ranasinghe & Tom Smith, 2017. "Externally reported performance measures and benchmarks in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 879-905, September.
    • Handle: RePEc:bla:acctfi:v:57:y:2017:i:3:p:879-905
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    References listed on IDEAS

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    1. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.
    2. Jeff Coulton & Sarah Taylor & Stephen Taylor, 2005. "Is ‘benchmark beating’ by Australian firms evidence of earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 553-576, December.
    3. Karen Benson & Robert Faff & Tom Smith & Steven Cahan, 2014. "Fifty years of finance research in the Asia Pacific Basin," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 335-363, June.
    4. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    5. Zoltan Matolcsy & Anna Wright, 2007. "Australian CEO Compensation: The Descriptive Evidence," Australian Accounting Review, CPA Australia, vol. 17(43), pages 47-59, November.
    6. Howard Chan & Robert Faff & Alan Ramsay, 2005. "Firm Size and the Information Content of Annual Earnings Announcements: Australian Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(1‐2), pages 211-253, January.
    7. David Holland & Alan Ramsay, 2003. "Do Australian companies manage earnings to meet simple earnings benchmarks?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(1), pages 41-62, March.
    8. Ralph Palliam, 2006. "Further evidence on the information content of economic value added," Review of Accounting and Finance, Emerald Group Publishing, vol. 5(3), pages 204-215, August.
    9. Ahmad Ismail, 2006. "Is economic value added more associated with stock return than accounting earnings? The UK evidence," International Journal of Managerial Finance, Emerald Group Publishing, vol. 2(4), pages 343-353, September.
    10. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    11. Rosalyn Oei & Alan Ramsay & Paul Mather, 2008. "Earnings persistence, accruals and managerial share ownership," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 475-502, September.
    12. Jeffrey J. Coulton & Caitlin M. S. Ruddock & Stephen L. Taylor, 2014. "The Informativeness of Dividends and Associated Tax Credits," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(9-10), pages 1309-1336, November.
    13. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    14. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    15. Harishankar Balkrishna & Jeffrey J. Coulton & Stephen L. Taylor, 2007. "Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 381-400, September.
    16. Nelson, Karen K. & Barth, Mary E. & Cram, Donald, 2001. "Accruals and the Prediction of Future Cash Flows," Research Papers 1594r, Stanford University, Graduate School of Business.
    17. Michael Bradbury, 2011. "Direct or Indirect Cash Flow Statements?," Australian Accounting Review, CPA Australia, vol. 21(2), pages 124-130, June.
    18. Andrew B. Jackson & Gerry Gallery & Maria C. A. Balatbat & Steven Cahan, 2015. "The impact of litigation risk on the strategic timing of management earnings forecasts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(2), pages 467-495, June.
    19. Graham, John R. & Harvey, Campbell R. & Puri, Manju, 2015. "Capital allocation and delegation of decision-making authority within firms," Journal of Financial Economics, Elsevier, vol. 115(3), pages 449-470.
    20. Jing Liu & Doron Nissim & Jacob Thomas, 2002. "Equity Valuation Using Multiples," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 135-172, March.
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    2. Meshram, Vedprakash Vasantrao & Arora, Jagriti, 2021. "Accounting constructs and economic consequences of IFRS adoption in India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
    3. Dana Dluhosova & Karolina Lisztwanova & Antonín Poncik & Iveta Ratmanová & Zdenek Zmeskal, 2022. "Dynamic and Static Decomposition Analysis of the Czech Automotive Production Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 84-95.
    4. Christian Fieberg & Daniel Metko & Thorsten Poddig & Thomas Loy, 2023. "Machine learning techniques for cross-sectional equity returns’ prediction," OR Spectrum: Quantitative Approaches in Management, Springer;Gesellschaft für Operations Research e.V., vol. 45(1), pages 289-323, March.

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