Matthew Pinnuck

Restatement of CSR Reports: Frequency, Magnitude, and Determinants*

Matthew Pinnuck, Ajanee Ranasinghe, Naomi Soderstrom, Joey Zhou

Journal article  |  2021  |  Contemporary Accounting Research

Keeping it private: financial reporting by large proprietary companies in Australia

Brad Potter, Matthew Pinnuck, George Tanewski, Sue Wright

Journal article  |  2019  |  Accounting and Finance

Since 2010, proprietary companies have had a choice of preparing three types of financial reports that vary in scope. We find that..

Is Financial Reporting Still Useful? Australian Evidence

Michael Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Journal article  |  2019  |  Abacus

There has been recent and growing criticism of the usefulness of financial reporting for investors, particularly the annual financ..

A review of the impact of Ball and Brown (1968) on research in the Asia-Pacific Basin

Greg Clinch, John D Lyon, Matt Pinnuck

Journal article  |  2019  |  Pacific-Basin Finance Journal

We assess the impact of Ball and Brown (1968) (hereafter BB68) on Australian Accounting and Finance research in the last 50 years...

The effect of industry on the relevance of financial reports for investor decision making

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

In this report, we examine the effect of industry on the relevance for investor decision making in Australia. It has been argued t..

The decision-usefulness of financial reports and the future of (financial) reporting

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

This report details the policy implications of these findings and provides recommendations about the future direction of financial..

The effect of company size, profitability and the introduction of IFRS on the relevance of financial reports for investor decision making

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

In this report, we examine the effect of company size, profitability and the introduction of International Financial Reporting Sta..

Are financial reports still useful to investors?

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

This report is the first in a series of reports commissioned by CPA Australia and provides a summary of key findings of whether an..

Relevance of alternative performance measures and non-financial information for investor decision making in Australia

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

This second report commissioned by CPA Australia finds that non-GAAP financial information is more relevant for equity investor de..

The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme

Peter M Clarkson, Yue Li, Matthew Pinnuck, Gordon D Richardson

Journal article  |  2015  |  European Accounting Review

Abstract: This study examines the valuation relevance of greenhouse gas emissions under the European Union Carbon Emissions Tradin..