Purpose – The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions.Design/methodology/approach – Using the proprietary data from 79 credit unions in Australia, we perform...

This letter discusses the application of a pitch using Faff (2015a) pitching template, with intention to refine my idea and develop it in a systematic fashion. I find the pitching research template interesting; by applying it to my study that enhances the thought process and helps in precisely...

We study whether boardroom gender diversity affects CEO pay. Specifically, we investigate the association between boardroom gender diversity and CEO pay deviation from the optimal level of CEO pay based on firm characteristics and market performance. Using a sample of 2,288 firm‐year...