Purpose – This paper aims to extend the research into company financial forecasts by modelling naïve earnings forecasts derived from normalised historic accounting data disclosed during Australian initial public offerings (IPOs). It seeks to investigate naïve forecast errors and compare them...

This paper considers the association between instruction style and student academic performance, and draws from recent laboratory research where accounting student performance was found to be closely associated with the effect of instructor behaviour upon student task motivation and deep...

This paper examines the controversy surrounding the use of the Inverted‐Sum‐Of‐Years‐Digits (ISOYD) method of goodwill amortisation and events leading to its banning by the Australian accounting regulatory bodies. Companies using the method claimed that a prohibition would reduce their...

Contemporaneous evidence of corporate revenue and profit forecasting error is provided in a different institutional context, Australian sharemarket initial public offerings. This article extends the literature on company forecast risk by incorporating new proxies for forecasting error (float...