Pacific Accounting Review: Volume 20 Issue 3

Droughts and big baths of Australian agricultural firms

The purpose of this paper is to examine whether Australian agricultural firms display big bath behaviour during droughts by recognising extraordinary and abnormal losses. It is…

Does pre‐deal research reduce IPO underpricing?

The purpose of this paper is to examine differences in underpricing for initial public offerings (IPOs) brought to market in Hong Kong, Singapore, and the United States. It…

The relative ability of earnings and cash flow data in forecasting future cash flows: Some Australian evidence

The purpose of this paper is to examine the relative predictive ability of earnings, cash flow from operations as reported in the cash flow statement, and two traditional measures…

The participation of women in the New Zealand Institute of Chartered Accountants: 100 years of social stereotyping?

The purpose of this paper is to provide an exploration of the involvement of women in the New Zealand Institute of Chartered Accountants of throughout its 100 year history.

Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973‐2000

Accounting Theory: Research, Regulation and Accounting Practice

Special issue on a Pacific Odyssey

Editorial

APIRA 2007 Emerging Scholars’ Research Fund Recipients

Special issue on issues in financial accounting and reporting: a Pacific Rim focus

Special issue on climate change, greenhouse gas accounting, auditing and accountability

Referees for 2008

Note from the publisher