From the time Bitcoin was first proposed by Nakamoto in 2008, its underlying technology has been under intense scrutiny. Its influence has gone beyond this initial technical interest to stimulate research in economics, finance, accounting, regulation and taxation, where it is analysed not for...

With Bitcoin's price reaching nearly US$20,000 in December 2017, the decision was made to examine, in monetary terms, the Bitcoin market in US dollars, the euro and the UK pound to highlight the fact that peer-to-peer (P2P) traders face a very different market to those trading via a Bitcoin...

This article examines the plight of the whistleblower using elements of organizational legitimacy theory. In recognizing the negative correlation between the actions of the organization and the whistleblower, it becomes clear that the continuing legitimacy of the organization necessitates the...

Overseas on-market share buybacks are buybacks by domestic firms conducted wholly or partly on a foreign exchange. Compared with a 2.3 percent average abnormal market response on announcement for domestic buybacks, we find a significantly lower 0.7 percent response for overseas buybacks....

We use the high disclosure environment for on-market buybacks in Australia to investigate whether detailed disclosure is valuable. We find that company type, buyback duration, and management motivation are all valuable signalling elements in the announcement event. These variables, which are not...

Our paper investigates the compliance of Australian listed firms with the ASX disclosure rules for on‐market share buy‐backs. We find that firm compliance is reasonable for initial buy‐back announcements, but poor for final buy‐back notices. In the latter instance, the disclosure in the...