This study examines the association between corporate social responsibility (CSR) performance and financial distress and additionally, the moderating impact of firm life cycle stages on that association. Based on a sample of 651 publicly-listed Australian firm-years data covering the 2007–2013...

Purpose – This paper seeks to examine the relationship between corporate governance and the value-relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....

Purpose – The paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis-à-vis earnings and the longitudinal changes in such value relevance. Finally, the impact of...

Purpose – This paper seeks to examine the relationship between corporate governance and the value‐relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....