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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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Authors: Mackenzie, GD | Hart, G
Date: 2007
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99242
Description: Accounting standards characterise leases as either finance or operating, with the difference between the two based on concepts of economic ownership, but Australian taxation law does not recognise any ... More
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Authors: Valentine, Tom
Date: 2007
Subject Keyword: investments | gearing | leverage
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/102583
Description: The purpose of this paper is to clarify some aspects of geared investments which are investments partially financed from a loan. Gearing is a standard tool of investment and although it is usually app ... More
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Date: 2007
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99233
Description: In this paper, a small preliminary sample of self managed superannuation funds (SMSFs) is investigated. The contents of the actual SMSF portfolios are examined and a number of microstructure features ... More
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Authors: Finch, Nigel
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/14826
Description: This paper examines the disclosure of intangible assets by ‘high user’ industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten ... More
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Authors: Finch, Nigel
Date: 2005
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/39867
Description: This paper reports on a study of a sample of hybrid securities issued by large Australian listed corporations between 2002 and 2004. The paper focuses on the key financial reporting impacts of this sa ... More
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Authors: Carlin, Tyrone M
Date: 2005
Subject Keyword: contract | implied terms | good faith
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/39873
Description: The question of the status of implied good faith performance obligations as an element of the Australian law of contract continues to lurk as a vital yet unresolved jurisprudential puzzle. Given the v ... More
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Authors: Carlin, Tyrone M
Date: 2005
Subject Keyword: contract | good faith | outsourcing | alliances
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/39962
Description: Contracts represent a key device for governing and intermediating commerce. As such, a body of contract law which produces outcomes in accordance with the expectations of commercial actors is a key fa ... More
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Authors: Lally, Martin
Date: 2003
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/98935
Description: This paper examines four issues associated with the Officer model, in the context of estimating the cost of equity capital for regulatory purposes. The conclusions are thus. First, regarding the issue ... More
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Authors: Gainsford, Len
Date: 2002
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/96173
Description: The Dawson Committee's review of the competition provisions of the Trade Practices Act 1974 (Cth) (TPA) and its administration provides a rare opportunity to examine the working of Australian competit ... More
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