Kamran Ahmed | La Trobe University (original) (raw)

Kamran Ahmed

Address: Melbourne, Victoria, Australia

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Papers by Kamran Ahmed

Research paper thumbnail of Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms

Journal of International Accounting, Auditing and Taxation, 2006

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Research paper thumbnail of The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study

Journal of Contemporary Accounting & Economics, 2008

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Research paper thumbnail of The impact of international financial reporting standards: does size matter

Managerial Auditing Journal, 2006

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Research paper thumbnail of An empirical investigation of earnings restatements by Australian firms

Accounting and Finance, 2007

From 1970 to 2003, we document earnings restatements for the top 500 Australian firms, examine th... more From 1970 to 2003, we document earnings restatements for the top 500 Australian firms, examine the characteristics of restating firms, and test whether restatements are value relevant. Of the 195 earnings restatements, 49 per cent decrease prior-period earnings (negative restatements). Negative restatements are relatively larger than positive restatements. We identify three reasons for earnings restatements; namely, accounting policy changes, revision of estimates, and errors and unknown, and they comprise 49, 40 and 11 per cent of the sample, respectively. Restatement firms have higher growth opportunities and are smaller than non-restating firms from the same industry. Restatements are generally negatively associated with market and non-market value.

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Research paper thumbnail of The value relevance of management’s research and development reporting choice: Evidence from Australia

Journal of Accounting and Public Policy, 2006

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Research paper thumbnail of Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms

Journal of International Accounting, Auditing and Taxation, 2006

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study

Journal of Contemporary Accounting & Economics, 2008

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The impact of international financial reporting standards: does size matter

Managerial Auditing Journal, 2006

Bookmarks Related papers MentionsView impact

Research paper thumbnail of An empirical investigation of earnings restatements by Australian firms

Accounting and Finance, 2007

From 1970 to 2003, we document earnings restatements for the top 500 Australian firms, examine th... more From 1970 to 2003, we document earnings restatements for the top 500 Australian firms, examine the characteristics of restating firms, and test whether restatements are value relevant. Of the 195 earnings restatements, 49 per cent decrease prior-period earnings (negative restatements). Negative restatements are relatively larger than positive restatements. We identify three reasons for earnings restatements; namely, accounting policy changes, revision of estimates, and errors and unknown, and they comprise 49, 40 and 11 per cent of the sample, respectively. Restatement firms have higher growth opportunities and are smaller than non-restating firms from the same industry. Restatements are generally negatively associated with market and non-market value.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The value relevance of management’s research and development reporting choice: Evidence from Australia

Journal of Accounting and Public Policy, 2006

Bookmarks Related papers MentionsView impact

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