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Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134475
Description: Purpose: The purpose of the study is to (1) compare the attitudes of managers toward social and environmental (SE) issues, (2) assess SE performance and quality and (3) determine SE disclosures in Aus ... More
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139224
Description: International convergence of financial reporting with adoption of International Financial Reporting Standards (IFRS) by more than 120 countries has increasingly been recognized as an important and con ... More
Authors: Handley, Karen
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139819
Description: Purpose: To report on the accounting standards used by Australian firms to prepare General Purpose Financial Statements (GPFSs) and Special Purpose Financial Statements (SPFSs); accountants’ awareness ... More
Authors: Wang, Liang
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139746
Description: Purpose: This paper demonstrates how mixture survival models can be applied to analyse mortgage insurance data that include default-prone and default-free loans, assess risk factors, and predict defau ... More
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/135745
Description: Purpose: The purpose of this study is to investigate the relationships between contextual and institutional factors and levels of performance measurement practices. Originality: The study is first to ... More
Authors: Truuvert, Toomas
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139924
Description: Purpose: Review role of Fisher’s Separation Theorem in its historical context. Originality: Investigate a shift in pattern of economic thinking on determinants of the rate of interest. Key Literature/ ... More
Authors: Lau, James
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/136441
Description: Purpose: This paper examines the relation between ownership structure and dividend smoothing by comparing the degree of dividend smoothing engaged in by family and non-family firms. It is expected tha ... More
Authors: Chen, Jessica
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134503
Description: Purpose: This study (i.e. paper 1) aims to better understand not-for-profit (NFP) organizations’ accountability to their stakeholders. Originality: The study adds to the existing literature by applyin ... More
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139579
Description: Purpose: This research paper examines how the development of Standardised Water Accounting (SWA) could be used as a tool to improve water information and, therefore, water management. SWA, currently b ... More
Authors: Heinz, Philip
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134588
Description: Purpose: The purpose of this research is to examine the influence of selected personality variables, namely Construal of Self and Regulatory Focus Theory, on the acceptance and the likelihood of Germa ... More
Authors: Gordon, Narelle
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134567
Description: Purpose: To determine whether there is a premium for lack of recognition, as theorised by Mertron ( 1987, A Simple Model of Capital Market Equilibrium with Incomplete Information. Journal of Finance 4 ... More
Authors: Proimos, Alex
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139925
Description: Purpose: To determine whether default risk is priced in the presence of fat tails. Originality: Modelling asset returns using a Multivariate t distribution. Key literature / theoretical perspective: D ... More
Authors: Su, Sophia
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139557
Description: This study examines the association between the adoption of three types of controls (input, behaviour and output) and Miller and Friesen’s (1984) organizational life cycle (OLC) stages (birth, growth, ... More
Authors: De Mello, Lurion
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/133328
Description: Purpose: To investigate the spot price dynamics of the polypropylene (PP) value chain in the Far East and North West Europe and discusses some of the main drivers of PP prices. Originality: The paper ... More
Authors: Cheung, Esther
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134527
Description: Purpose: Financial reports should present clear and easily comprehensible information to investors, yet no prior studies have examined financial report readability after the adoption of IFRS. Therefor ... More