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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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Reviewed: Reviewed
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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Reviewed: Reviewed
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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Reviewed: Reviewed
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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Reviewed: Reviewed
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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Reviewed: Reviewed
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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Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99395
Description: Increased competition in the Australian lending market over recent years has forced authorised deposit-taking institutions (ADIs) to attract and retain customers by means of relaxing lending standards ... More
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Reviewed: Reviewed
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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Reviewed: Reviewed
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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Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/21800
Description: This paper examines how organisations are responding to the threat of identity fraud and the challenges that they face in doing so. Quantitative data were collected from 29 Australian organisations. T ... More
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Reviewed: Reviewed
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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Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99371
Description: Infrastructure in Australia is under strain from two influences. First, the existing limited infrastructure is unable to keep pace with economic growth and, secondly, the demand for health and welfare ... More
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Reviewed: Reviewed
Authors: Routledge, James
Date: 2007
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99372
Description: One of the options available to directors of financially distressed companies is to place their company into voluntary administration (VA). The decision to enter VA should enhance corporate governance ... More
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Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: Journal Of Law And Financial Management Collection
Identifier: http://hdl.handle.net/1959.14/99183
Description: Securitisation is the process by which a credit institution either a bank or an independent mortgage provider (IMP) sells assets on its loan book specifically, accounts receivable on its loan book to ... More
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Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/14871
Description: Growing evidence of failure amongst outsourcing arrangements has raised concerns about the mechanisms that govern and control inter-organisational networks and alliances. This paper investigates the u ... More
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Reviewed: Reviewed