Showing 1 - 10 of 1,509
The paper reports the empirical results of the validation of the Stochastic Production Frontier (SPF) Model to an unbalanced panel comprising a crosssection of 8 manufacturing industries over a time span of 26 years The results provide insights on the repercussions of the macro-economic reform...
Persistent link: https://www.econbiz.de/10010991510
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
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
Purpose – The purpose of this article is to explore how the strategic change following a corporate takeover impacted the nature and extent of use of the firm's management control systems (MCS), in particular its performance measurement system (PMS). Design/methodology/approach – This paper...
Persistent link: https://www.econbiz.de/10010595591
has happened to indigenous entrepreneurs in Australia, and what, if any, can be done differently or improved upon. In this …
Persistent link: https://www.econbiz.de/10010669208
foreshadowed that, as part of its strategy to create the most small-business-friendly location in Australia, it would establish a …
Persistent link: https://www.econbiz.de/10004971718
approach adopted by Australia to attempt to solve its perceived problems with small business retail tenancies. The major aim of … the research was to examine the perceptions of the effectiveness of the legislation in Australia and discuss any … complicated in Australia due to leases being a State rather than Federal responsibility therefore the main fieldwork was carried …
Persistent link: https://www.econbiz.de/10005009998
Australia’s productivity growth has decelerated markedly around the turn of the century. Part of the decline is … rate of vocational students, and enhancing the level of collaboration among the key innovation players are priorities. The … des élèves en filière professionnelle et le renforcement du niveau de collaboration entre les principaux acteurs de l’innovation …
Persistent link: https://www.econbiz.de/10011276866
management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is … examine the role of strategy with EMA use and innovation. Design/methodology/approach – The paper uses a survey designed and … that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the …
Persistent link: https://www.econbiz.de/10009319421
innovation and activity-based costing (ABC) as an administrative innovation. The findings are expected to provide some guidelines … Association, which is the pre-eminent national body representing Australia's fourth largest manufacturing sector. Findings – The … study suggests a significant positive relationship between business size and both technological innovation and the …
Persistent link: https://www.econbiz.de/10009364580