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Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/229298
Description: 2 page(s)
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/214456
Description: In this paper, we analyse the factors that have shaped the approach taken by the Australian Accounting Standards Board (AASB) in addressing the issue of differential reporting in Australia. In contras ... More
Reviewed: Reviewed
Authors: Quilter, Michael
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/231452
Description: Managing insolvency, as opposed to merely punishing it, requires laws that focus on outcome. Bankruptcy law deals with the effects of insolvency and structures the possible alternatives to deliver a s ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269782
Description: The existing literature suggests that under certain environmental conditions control systems such as budgets can be effective only if they are used interactively. However, empirical evidence to suppor ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/262158
Description: An accounting standard for goodwill, AASB 136 Impairment of Assets was implemented in Australia in 2005. However, several issues of compliance with the Standard were noted in the initial adoption peri ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/272708
Description: This study empirically examines the investment value of security analyst recommendations on constituent stocks of the S&P/ASX 50 index. We find that stocks with favourable (unfavourable) recommendatio ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/268187
Description: To gain a competitive advantage in the global market, many Chinese manufacturing firms have invested heavily in implementing Enterprise Resource Planning (ERP) systems. Evidence shows, however, that E ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/270126
Description: This paper provides an assessment framework for shared collaboration among accounting educators. Key developments in higher education more broadly and challenges specific to accounting education are s ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/269794
Description: Over the past decade, corporate governance codes have been strengthened in many countries in response to large and high-profile corporate collapses. This paper examines directors' views on the relativ ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/230097
Description: This study examines whether Australian financial reporting became more conservative over the period of 1993-2009. Unlike the United States and European evidence in Givoly and Hayn (2000) and Grambovas ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/271729
Description: This article examines the effect of increased corporate information disclosure on stock liquidity. Using the adoption of International Financial Reporting Standards (IFRS) in Italy as a natural experi ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/270076
Description: Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining I ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/288441
Description: This study examines the association between the use of three types of controls (input, behaviour and output) and Miller and Friesen’s organisational life cycle (OLC) stages (birth, growth, maturity, r ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/214453
Description: Prior research has argued that perceptions of the breadth and quality of auditor-sourced services relative to rival audit firms are of paramount importance to client management when making auditor ret ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/205246
Description: Purpose – This study aims to describe and understand performance measurement system (PMS)change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical l ... More
Reviewed: Reviewed