What do Australian annual reports say about future earnings?

Australian Accounting Review

Volumn 10, Issue 20, 2000, Pages 17-25

  Choon, Henry ^a   Smith, Michelle ^b   Taylor, Stephen ^c  

^a SBC Warburg   (United Kingdom)

^b Pinpoint Pty Ltd   (Australia)

^c UNIVERSITY OF SYDNEY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84961982956     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2000.tb00051.x     Document Type: Article

References (10)

1. Australian Accounting Standards Board, 1992, AASB 1024 Consolidated Accounts.
2. Australian Accounting Standards Board, 1998, AASB 1039 Concise Financial Reports.
3. Brown, P., S.L. Taylor., and T.S. Walter., 1999, “The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure”, Abacus, 35, 138-62.
4. Bryan, S.H., 1997, “Incremental Information Content of Required Disclosures Contained in Management Discussion and Analysis”, The Accounting Review, 72, 285-301.
5. Clarkson, P.M., J.L. Kao., and G.D. Richardson., 1994, “The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports”, Contemporary Accounting Research, 11, 423-50.
6. Clarkson, P.M., and D.A. Simunic., 1994, “The Association between Audit Quality, Retained Ownership, and Firm-Specific Risk in U.S. vs. Canadian IPO Markets”, Journal of Accounting and Economics, 17, 207-28.
7. Commonwealth of Australia, 1997, “Government Response to the Report of the Parliamentary Joint Committee on Corporations and Securities on the Draft Second Corporate Law Simplification Bill”.
8. McBride, P., 1997, “Management Discussion and Analysis, An Australian Perspective”, Australian Society of Certified Practising Accountants, External Reporting Centre of Excellence.
9. New Zealand Society of Accountants, 1994, Financial Reporting Standard FRS 2 Presentation of Financial Reports.
10. UK Accounting Standards Board, 1993, “Operating and Financial Review”.