Browsing by Author "Czernkowski Robert"

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Browsing by Author "Czernkowski Robert"

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  • Cash flow disaggregation and the prediction of future earnings 
    Arthur Neal; Cheng Marco; Czernkowski Robert (Blackwell Publishing Ltd, 2010)
    We examine the incremental information content of the components of cash flows from operations (CFO). Specifically the research question examined in this paper is whether models incorporating components of CFO to predict ...
  • Did Australian firms choose to switch to reporting operating cash flows using the indirect method? 
    Bond David; Bugeja Martin; Czernkowski Robert (Wiley-Blackwell Publishing Asia, 2012)
    In 2007 Australian accounting standards were amended to allow a choice of presenting operating cash flows using either the direct or indirect method. This study investigates the number of ASX-listed entities that switched ...
  • Does consideration matter to China's split share structure reform? 
    Lu Fei; Balatbat Maria; Czernkowski Robert (Blackwell Publishing Ltd, 2012)
    We investigate the share market response to Chinas split share structure reform and find average negative daily return around the government announcement on 29 April 2005. However, there is a turnaround at individual ...
  • The impact of cash flows and accruals on belief asymmetry 
    Arthur Neal; Czernkowski Robert; Huynh T (AFAANZ, 2009)
    We examine the market-relevance of disaggregating earnings into cash flow and accrual components. Unlike the majority of capital markets accounting research to-date, which has restricted analysis to price effects (returns), ...
  • Special treatment regulation in China: Potential unintended consequences 
    Green Wendy; Czernkowski Robert; Wang Yi (Emerald Group Publishing Ltd., 2009)
    Purpose ¿ The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application of this regulation may have led ...
  • The value of audit qualifications in China 
    Czernkowski Robert; Green Wendy; Wang Yi (Emerald Group Publishing Ltd., 2010)
    Purpose ¿ The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the ...