This paper analyses whether there is a right to legal representation in Australia for parties appearing before tribunals, committees and other bodies. If legislation is silent on the issue of legal representation, or if a judge refuses to allow representation, this paper recommends that...

The small business literature frequently refers to the concept of a “finance gap” in order to explain differences in the capital structures of small and large firms. However, little evidence, if any, exists to support this “finance gap” explanation. This paper, while canvassing the...

This paper investigates the determinants of capital structure and use of financing for small and medium sized enterprises. Hypotheses utilising static trade-off and pecking order arguments are empirically examined using a series of firm characteristics including: size, asset structure,...

This paper investigates the determinants of capital structure and use of financing for small and medium sized enterprises. Hypotheses utilising static trade-off and pecking order arguments are empirically examined using a series of firm characteristics including: size, asset structure,...

This paper explains aspects of profit sharing arrangements in accounting partnerships, including the geographical dispersion of partnerships. It is posited that accounting partnerships sharing profits on a national or international basis are likely to use performance-based profit sharing rules;...