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Date: 2009
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98571
Description: The current economic environment has created challenges in estimating the cost of equity capital ("COEC") and in estimating the appropriate overall cost of capital (i.e., the weighted average cost of ... More
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Date: 2009
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98575
Description: When analyzing or the value of a firm, there are three basic questions that we need to address: How much is the firm generating as earnings? How much capital has been invested in its existing investme ... More
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Authors: Lonergan, Wayne
Date: 2009
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98570
Description: When discounting pre tax cash flows it is often assumed that discounting pre tax cash flows at pre tax discount rates will give the same answer as if after tax cash flows and after tax discount rates ... More
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Authors: Finch, Nigel
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/79060
Description: The adoption of IFRS based reporting in Australia for all reporting periods commencing 1 January 2005 onwards resulted in substantial variations to prior accepted reporting practices. One area in whic ... More
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Authors: Ford, Guy
Date: 2008
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/99209
Description: This paper examines how the structural form of a bank's compensation payment function may impact on incentive-compatibility conditions between the centre of the bank (principal) and managers in the ba ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99403
Description: Before merging with Johnson & Johnson in 2001, ALZA Pharmaceuticals Corporation was on the cutting edge of both drug delivery systems and creative financial arrangements. This paper explains the creat ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99404
Description: The issue of goodwill has been a topic of intense debate. In response to growing concerns voiced around the issue, new standards which provide firms the unique opportunity to provide more transparent ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/96502
Description: The adoption of IFRS in Malaysia has not changed all aspects of financial accounting and reporting. However, in regards to goodwill, the new accounting treatment represents one of the biggest challeng ... More
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Authors: Lernia, Cary Di
Date: 2008
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99396
Description: The question as to whether aggrieved shareholders should rank equally with creditors in cases of insolvency involving illegal or misleading conduct sits at the crossroads of both insolvency and securi ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98352
Description: In December 2007 the SEC issued a formal rule release that allows foreign-private issuers that employ the IFRS to file their financial statements without providing a reconciliation to U.S. GAAP. While ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98339
Description: Under current GAAP, initial bargain-purchase amounts, also known as negative goodwill (NGW) or the excess of the fair value of acquired net assets over the cost of an acquisition, are typically reduce ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98338
Description: This paper seeks to explain the causes and consequences of the U.S. subprime mortgage crisis and how this has led to a generalized credit crunch in other financial sectors that ultimately affects the ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99408
Description: In January 2008, the so-called Basel II regulations came into force for banks in the major industrial economies. Developed over many years, these new regulations are, at the highest level, designed to ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98542
Description: Since the start of 2005 all European Union (EU) firms trading in a regulated market are required to adopt International Financial Reporting Standards (IFRS) for their consolidated financial accounts. ... More
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Date: 2008
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/98543
Description: The FASB recently issued Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities: An Amendment of FASB Statement No. 133. The proposed standard simplifies the accountin ... More
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