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Corporate governance determinants on Australian resource companies' financial instrument disclosure practices

Taylor, Grantley; Tower, Greg; Zahn, Mitchell Van Der; … - In: Asian Review of Accounting 16 (2008) May, pp. 56-73

Purpose – This paper seeks to investigate the corporate governance determinants of financial instrument disclosure (FID) practices of Australian listed resource firms in their annual reports for the 2005 financial year. This is an important time period to explain FID patterns for Australian...

Persistent link: https://www.econbiz.de/10005081120

What lies beneath? Financial reporting and corporate governance in Australian banks

Abraham, Anne; Deo, Hemant; Irvine, Helen - In: Asian Review of Accounting 16 (2008) May, pp. 4-20

really a broader challenge to the usefulness and credibility of Australia's system of financial reporting and regulation. …

Persistent link: https://www.econbiz.de/10005081121

Has the management of infrastructure assets (IAs) improved with the use of the accrual method in local government?

Molland, Allan; Clift, Robert - In: Asian Review of Accounting 16 (2008) July, pp. 97-108

Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are recording and reporting infrastructure assets (IAs) with their relevant depreciation in General Purpose Financial Reports (GPFRs) and the decisions made from this information....

Persistent link: https://www.econbiz.de/10005081123

Public sector accounting education in Australian universities: Obstacles and opportunities

Sciulli, Nick; Sims, Robert - In: Asian Review of Accounting 16 (2008) September, pp. 246-262

Purpose – In Australia, the public sector represents a significant component of the Australian economy and is a major … as to barriers to public sector accounting (PSA) education in Australia and identify strategies for making the accounting … attain a comprehensive picture of the state of PSA education in Australia. Telephone interviews were undertaken with …

Persistent link: https://www.econbiz.de/10005081125

The impact of cultural factors on students’ learning style preferences: A global comparison between Japan, Australia and Belgium

Boland, Gregory; Sugahara, Satoshi; Opdecam, Evelien; … - In: Asian Review of Accounting 19 (2011) October, pp. 243-265

that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more …

Persistent link: https://www.econbiz.de/10009350708

The predictive ability of “conservatism” and “governance” variables in corporate financial disclosures

Smith, Malcolm; Ren, Yun; Dong, Yinan - In: Asian Review of Accounting 19 (2011) September, pp. 171-185

Purpose – The purpose of this paper is to examine the extent to which “corporate governance” and “conservatism” variables can contribute to the predictive ability of corporate financial disclosures. Design/methodology/approach – Multiple discriminant analysis is used to differentiate...

Persistent link: https://www.econbiz.de/10009350709

The predictive ability of corporate narrative disclosures: Australian evidence

Smith, Malcolm; Dong, Yinan; Ren, Yun - In: Asian Review of Accounting 19 (2011) September, pp. 157-170

Purpose – The purpose of this paper is to investigate the relationship between narrative disclosures and corporate performance based on Australian evidence. In particular it builds a model which discriminates between good and poor performing companies based on their corporate narratives....

Persistent link: https://www.econbiz.de/10009350710

Where to now, Melbourne Croatia?: Football federation Australia's use of accounting numbers to institute exclusion upon ethnic clubs

James, Kieran; Tolliday, Chris; Walsh, Rex - In: Asian Review of Accounting 19 (2011) September, pp. 112-124

Purpose – The purpose of this paper is to review the cancellation of Australia's National Soccer League (NSL … authors observe the Football Federation Australia hiding behind the perceived scientific nature and technical veracity of …

Persistent link: https://www.econbiz.de/10009350711

Applying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies

Elijido-Ten, Evangeline - In: Asian Review of Accounting 15 (2007) December, pp. 164-184

Purpose – Stakeholder theory has been used extensively as it offers a way to address the changing demands in a dynamic business environment. This study aims to use stakeholder theory to analyze corporate environmental behavior by Australian listed companies. Design/methodology/approach – By...

Persistent link: https://www.econbiz.de/10008466085

Approaches to learning accounting: a cross-cultural study

Donald, John; Jackling, Beverley - In: Asian Review of Accounting 15 (2007) December, pp. 100-121

undergraduate accounting program at a multi-campus university in Victoria, Australia, which used Biggs' study process questionnaire …

Persistent link: https://www.econbiz.de/10008466088