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resort. We examine the 2011 changes to the R&D Tax Incentive (“R&DTI”) in Australia, which allowed small firms in a tax loss …, potentially providing an alternative funding channel. Using a sample of 322 ASX-listed mining exploration entities (“MEEs …
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difficult it is to replicate existing research, with one example from Australia and one from the US. Using event studies and …
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The paper examines the existence of real earnings management (REM) and accrual earnings management (AEM) around seasoned equity offerings (SEOs) undertaken by Australian firms. We also investigate the subsequent operating earnings performance of the SEO firms that engaged in earnings...
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We analyze the effects of multiple board directorships (busy directors) and multiple committee memberships of a board (overlap directors) on four board supervisory outcomes: CEO remuneration, external auditor opinion, audit fees and CEO turnover. Using a panel of 684 Australian listed firms from...
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This paper examines the interaction effects of restructuring activities for a sample of Australian firms experiencing significant declines in operating performance. Our sample firms respond to performance shocks with both financial and corporate restructuring and they achieve significant...
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Australia’s top 500 listed firms for 2004-2019. Analyses reveal that firm performance is positively (negatively) associated with …
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replicate existing research, with one example from Australia and one from the US. Using event studies and regression analyses we …
Persistent link: https://www.econbiz.de/10014353677