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...

This paper considers the level of bias observed in management disclosures of earnings forecasts and historic earnings data in Australian prospectuses. Management forecasts and naïve forecasts derived from managements’ normalised historic data are analysed. A key focus is upon the possible...

The present paper provides empirical evidence regarding the academic performance of university students studying accounting. In particular, the effect of student origin is investigated by comparing the accounting performance of resident and international students. The present study controls for...

An experiment was undertaken to investigate the relationship between instruction style and student performance. Instruction style was modelled as a multidimensional approachability construct comprising degrees of immediacy and structure. The capacity for an instructor to manipulate perceived...

Evidence regarding the value relevance of corporate earnings forecast disclosures made during initial public offerings has not been consistent in the literature. This study considers several different attributes of an earnings forecast that might better determine the forecast's value relevance...

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...