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Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/188780
Description: This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readines ... More
Reviewed: Reviewed
Authors: Blazey, Patricia
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/179646
Description: Desertification in Northern China, attributable to deforestation, urbanization, and drought, is causing increasingly severe sand and dust storms. About 30 percent of the land area of the People's Repu ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/271036
Description: Purpose – This paper aims to outline the financial and human cost of bullying in the workplace. The authors investigate how bullying is perpetrated so that management controls to prevent bullying can ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/173403
Description: Mergers and acquisitions are often disadvantageous for shareholders in the acquiring firm, but value-enhancing for the acquired firm and the CEO of the acquirer. Best corporate governance practice pro ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/192312
Description: This research investigates whether the presence of controlling founders and families has significant impact on the level of cash holdings, and their implications on firm value. The agency cost of cash ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/174974
Description: This study investigates the value orientations of two culturally distinct countries in the South Pacific, namely, Samoa and New Zealand, with a view to providing empirical evidence on the relationship ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/189518
Description: Using a sample of 185 companies in 2007, this paper investigates whether the mapping of earnings quality into intrinsic value for Malaysian companies differs as a function of ownership concentration t ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/155829
Description: Fair value accounting (FVA) is threatening the convergence of accounting practices around the world. It has been regarded as one of the contributing factors of the recent financial crisis. Given that ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/158882
Description: This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new universi ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/218945
Description: This study examines goodwill reporting disclosures in Australia under AASB 136 – Impairment of Assets from the period 2005 to 2010. It explores the extent to which the disclosures complied with the ma ... More
Reviewed: Reviewed
Authors: Dumay, John C
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/271048
Description: Purpose – The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market-to- ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/177081
Description: This exploratory qualitative study, using interview data, provides perceptions of the preliminary impact of greenhouse gas and energy (GGE) audits in Australia within the context of the legislated Aud ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/198303
Description: Purpose – Global climate change has become a major societal issue providing the impetus for governments to legislate policy in order to manage and mitigate greenhouse gas (GHG) emissions. To assess wh ... More
Reviewed: Reviewed
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/169626
Description: The article presents banking research on mortgage loan practices by banks in New Zealand in 2012 in the aftermath of the Global Financial Crisis. A survey of banks and mortgage brokers is discussed in ... More
Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/220226
Description: The purpose of this paper is to provide insights into, and a critique of, the relationship between IC and different approaches to strategy in developing competitive advantage in the knowledge economy. ... More
Reviewed: Reviewed