Table of contents
Usefulness of value added reporting: a review and synthesis of the literature
Serge Evraert, Ahmed Riahi‐BelkaouiProvides 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…
An evaluation of user ratings of cash vs accrual based financial reports in Australia
Stewart JonesOutlines 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…
Before‐tax versus after‐tax earnings as performance measures in compensation contracts
T.J. Attwood, Thomas C. Omer, Marjorie K. ShelleyReviews previous research on factors affecting the choice of using before‐ or after‐tax performance measures to determine executive compensation; and uses regression techniques on…
The usefulness of the value‐added statement in South Africa
C.J. van StadenNotes 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…
Economic value added: some empirical EVAdence
Gary C. Biddle, Robert M. Bowen, James S. WallaceTraces 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…
ISSN:
0307-4358e-ISSN:
1758-7743ISSN-L:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson