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Reviews previous research on factors affecting the choice of using before‐ or after‐tax performance measures to determine executive compensation; and uses regression techniques on a sample of US firms to test the relationship between this choice and various factors suggested by the literature....
Provides a useful summary of research on value added (VA) reporting and shows how income statements can be rearranged to show gross or not (of depreciation) VA. Starts with descriptive research on its use in various countries, enumerates its advantages and limitations and goes on to review...
Notes the lack of research on value added statements (VASs) from the users’ perspective and their increased publication by South African listed companies. Reports a survey of representatives of all financial statement user groups in South Africa to assess their use of VASs, their problems,...
Traces the growth in the use of economic value added (EVA, previously known as residual income) and uses two previous research studies to assess some claims for its merits. Compares EVA’s ability to explain stock returns with that of earnings before extraordinary items (EBEI) and cash flow using...
Outlines Australia’s adoption of the direct method of cash flow reporting and presents a survey of 83 loan officers and 76 financial analysts to assess its decision relevance compared with traditional financial statements for commercial loan and investment decisions. Finds both groups (but...
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