Narrow search
Showing 1 - 10 of 296
Cover Image
The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries
Hassan, Mohamat Sabri - 2004
Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some...
Persistent link: https://www.econbiz.de/10009438230
Cover Image
Valuation Principles in the Income Tax Assessment Act
Marks, Bernard - 1996
The primary purpose of this article is to examine the concept of 'market value' and explain what factors make up the market place; it puts the concept of 'market value' in its proper context for the purposes of the application of the Act. Secondly, the article examines a particular aspect of the...
Persistent link: https://www.econbiz.de/10009441829
Cover Image
Įkeičiamo nekilnojamojo turto vertinimo ypatumai
Raslanas, Sauliustestas - 2005
Nekilnojamojo turto vertinimas, siekiant jį įkeisti, yra svarbi vertintojo darbo dalis bendrojoje jo praktikoje. Nekilnojamasis turtas vertinamas jo apžiūros dieną, atsižvelgiant į tai, ar tokia vertė išliks ir bus reali. Šiame darbe nagrinėjami svarbūs tiek vertinimo metodo, tiek...
Persistent link: https://www.econbiz.de/10009478979
Cover Image
The effects of R&D and advertising on firm value: An examination of manufacturing and non-manufacturing firms
Ho, Y. K.; Keh, H. T.; Ong, J. M. - 2005
Firm spending on innovation and marketing, as measured by research and development (R&D) and advertising expenses, respectively, are expected to yield positive returns in terms of share price performance. Given resource limitations, firms prioritize the quantum of their investments in R&D and...
Persistent link: https://www.econbiz.de/10009448873
Cover Image
Intellectual capital practices of firms and the commodification of labour
Abeysekera, Indra - 2008
measuring and reporting of intellectual capital. Design/methodology/approach – The paper takes the form of a literature review …. Findings – The paper demonstrates that the commodification of intellectual capital, rather than solving the contradictions … range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting …
Persistent link: https://www.econbiz.de/10009457461
Cover Image
An Examination of new product diffusion models
van de Capelle, Jean-Pierre - 2004
Document #PICRM-2004-02Research Area: Industry Definition and Strategic Analysis
Persistent link: https://www.econbiz.de/10009459223
Cover Image
The Australian market perception of goodwill and identifiable intangibles
Shahwan, Yousef Said - University of Western Sydney; College of Law and Business; …
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...
Persistent link: https://www.econbiz.de/10009482015
Cover Image
Valuation practice issues : sustainability and market value
Warren-Myers, Georgia - 2010
Limited financial justification and viability of sustainable investment - through valuation and identification of the relationship between sustainability and market value - has hindered the commercial property market’s adoption of sustainability (RICS 2008). Valuers have a pivotal role in the...
Persistent link: https://www.econbiz.de/10009483761
Cover Image
Property transactions : a note on ethics
Robinson, Jon; Reed, Richard - 2003
Some activities that are applied in the property market to facilitate transactions have the potential to lead to unethical behaviour. Two conditions required for a sale price to be acceptable as market value are that the transaction is at arm’s length and the parties to the transaction are...
Persistent link: https://www.econbiz.de/10009484102
Cover Image
The Chinese banking sector
Prange, Tim - 2010
Zusammenfassung: Diese Arbeit liefert eine institutionenökonomische Sicht auf den chinesischen Bankensektor des Jahres 2005. Im theoretischen Teil werden etablierte makroprudentielle Indikatoren zur Prüfung der Bankenstabilität in einen Rahmen aus informellen und formalen marktregulierenden...
Persistent link: https://www.econbiz.de/10009467048