Purpose: This study examines the Australian Securities Exchange (ASX) 200 listed firms that reported underlying profits from 2009 to 2012 to determine whether the underlying profits reflect accounting-based and market-based financial reporting quality. Design: The panel-data modelling results...

Purpose: The purpose of this paper is to investigate whether aggressive pro forma earnings-reporting firms are difficult in relation to signalling sufficient intellectual capital (IC), and how the market reacts to aggressive pro forma earnings reporting. Design/methodology/approach: Content...

This study uses data on Australian Securities Exchange (ASX) 200 firms for 2011–2014 to examine the impacts of Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings reporting guidelines on non-IFRS earnings reporting...

This paper examines whether the duration of equity overvaluation influences managers' choice to use different earnings management mechanisms, and how corporate governance and the Australian Securities and Investment Commission's underlying earnings disclosure guidelines influence managers'...