Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The...

This thesis presents empirical research into the project risk pricing decision undertaken by Australian project leaders for domestic project finance. It addresses questions about the relative importance of various project finance risks on the project risk pricing decision; the impact of risk...

Four research projects have been carried out with the objective of providing insights into some of the popular Asian investment myths and beliefs. The studies also throw some light on the efficiency of one Asian stock market. At the same time, the results reported in these research papers...

Social controls influence the environmental performance of firms and require them to be more accountable for their environmental impacts. These controls include governmental interventions such as mandatory disclosure requirements, regulation and subsidisation, as well as less formal controls...

For the past two decades, accounting educators and professional bodies have made calls for internationalizing the accounting curriculum (AAA 1986; AECC 1990; AACSB 1994; IFAC 2002). The International Accounting Standards Committee (IASC) has established international accounting standards for worldwide...

Financial planning in its broadest terms is now in the spotlight as it draws interest from a wide range of groups including consumers, regulators, government, the financial services industry, accountants and most importantly educators. This paper presents a descriptive analysis which provides a...

This thesis examines the sources for generating financial and social capital for ethnic small business owners, particularly for Sri Lankan ethnic small businesses in Australia. The results further our understanding of raising capital by introducing a model by generating capital for ethnic small...

With the growth in multinational business operations and greater use of international sources of finance, there has been a trend to increased uniformity in accounting and auditing standards. However, uniformity in auditing also requires uniformity in the application of those standards. This...