At the headline level, the role of the Australian Taxation Office is to administer tax, excise and superannuation laws that fund public services for Australians and give effect to social and economic policy.But what does that say about our role in practical terms? How do we go about achieving...

The present article was elaborated for assisting the student in accountancy and administration aas bigginers in the worksheets and free softwares for optimization problems of the personal investments in stocks. The methodological approach is didactic and quantitative to for being based on...

It is evident that linear programming model remains the most potent mathematical tool for the efficient allocation of scarce operational resources of an organization. Whilst projecting the graphical method as the easiest solution approach to linear programming where only two constraining factors...

We study the optimal accounting policy of a financially constrained firm that pledges assets to raise debt capital for financing a risky project. The accounting system provides information about the value of the collateral. Absent accounting regulation, the optimal accounting system is...

This chapter discusses personal financial planning, which is an interdisciplinary practice that employs a six-step process to develop integrated strategies for individuals and families to efficiently mobilize their human and financial capital to achieve their life goals. Financial planning draws...

I/B/E/S removes 6% of one-quarter-ahead earnings forecasts from the calculation of the consensus forecast. This study examines managers' role in these removals. We show optimistic forecasts are removed more often than pessimistic forecasts, after controlling for removal policies that I/B/E/S...

Consensus estimates, formed by taking an average of analyst forecasts, play an important role in capital markets (e.g., provide investors with a proxy for earnings expectations). We show I/B/E/S, a prominent information intermediary, removes 6% of one-quarter-ahead earnings forecasts before...