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Some Time Series Properties of Accounting Income Numbers

Author

Listed:
  • Kathryn G. Caird
  • David M. Emanuel

    (University of Auckland.)

Abstract

Tests of serial correlation, and runs tests, are applied to net profit after tax, return on shareholders' funds, and earnings per share time series of 42 New Zealand listed public companies. The results are consistent with a “random walk†interpretation, and hence consistent with results from other countries.

Suggested Citation

  • Kathryn G. Caird & David M. Emanuel, 1981. "Some Time Series Properties of Accounting Income Numbers," Australian Journal of Management, Australian School of Business, vol. 6(2), pages 7-16, December.
    • Handle: RePEc:sae:ausman:v:6:y:1981:i:2:p:7-16
    DOI: 10.1177/031289628100600202
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    Cited by:

    1. Z.P. Matolcsy & G.P. Pazmandy, 1995. "Predicting Half-Yearly Accounting Income Numbers With Statistical Models," Australian Accounting Review, CPA Australia, vol. 5(10), pages 56-63, November.

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