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Modelling Factors Influencing the Research Productivity of Accounting Academics

Wills, DI; Ridley, GJ; Mitev, HM - 2008

This paper is one of a set of two that report upon a meta-analysis of international studies from accounting and related … accounting academics. These themes operate within a context with two others. …

Persistent link: https://www.econbiz.de/10009484322

Board Leadership Structure and Firm Risk-Taking Behaviour

Wang, Yi; Wilmshurst, TD - 2008

In this paper the conceptual frameworks, which make different predictions about the effect of boardleadership structure on firm risk-taking behaviour, are examined. From a sample of 243 Australian listed firms, it is found that leadership structure does not have any significant influence on firm...

Persistent link: https://www.econbiz.de/10009484323

Board composition and firm performance variance: Australian evidence

Wang, Yi; Oliver, J - 2009

Purpose The purpose of this paper is to investigate the relationship between board composition and firm performance variance in the context of recent corporate governance reforms, based on the agency and organisational literatures.Design/methodology/approach This paper uses 384 of the top 500...

Persistent link: https://www.econbiz.de/10009484329

Is there a 'business case' for board diversity?

Wang, Yi; Clift, RC - 2009

AbstractPurpose The purpose of this paper is to investigate the relationship between board diversity, as represented by the percentage of female, minority or female and minority directors on the boards of directors, and firm financial performance, and to explore the potential determinants of...

Persistent link: https://www.econbiz.de/10009484330

Voluntary Disclosure of Intangibles among Australian Publicly Listed Companies

Abdul Halim, H; Baxter, TI - 2010

This study examines the disclosure of intangibles in the annual reports and the prospectuses to establish evidence that established firms tend to increase disclosure of intangibles information to reduce information asymmetry when they intend to issue equity. It is prompted by the fact that...

Persistent link: https://www.econbiz.de/10009484335

International trade in Australian accounting services and Australian accounting firms: State of play

O'Donovan, GM; Carroll, PGH; Gibson, KM - 2010

This paper examines the current involvement of Australian accounting firms in international trade in accounting … both to the accounting profession and the Australian economy. It argues that there is an urgent need for empirical studies … accounting services. It also raises questions that would be usefully answered by studies which focus on the issues faced by …

Persistent link: https://www.econbiz.de/10009484342

The impact of depreciation-type adjustments on the distribution of accounting earnings

Hillier, J; Willett, RJ - 2006

distributional form of accounting earnings. The results confirm conjectures that earnings distributions generally, with or without … and inference using accounting earnings and related numbers, including ratios based upon earnings. …

Persistent link: https://www.econbiz.de/10009484351

Using automated equilibrium correction modelling in analytic review

Omura, T; Willett, RJ - 2006

dynamic regression models in the accounting and auditing literature. This paper introduces the basic concepts underpinning …

Persistent link: https://www.econbiz.de/10009484352

A Statistical Activity Cost Analysis of the Relationship Between Physical and Financial Aspects of Fixed Assets

Colin, A; Falta, M; Su, S; Turner, L; Willett, RJ; Wolff, R - 2006

has investigated the duality of engineering and accounting aspects, in a statistical setting. Our approach is conceptual …

Persistent link: https://www.econbiz.de/10009484353

The achievability of sustainable reporting practices in agriculture

Williams, BR; Wilmshurst, TD - 2009

This research investigates the process of change in moving from a domestic accounting standard, AASB 1037, relating to … domestic standard. Consistency may have been achieved to a limited extent with the introduction of this financial accounting …

Persistent link: https://www.econbiz.de/10009484357