This study investigates the impact of the New Tax System and other factors on the capital structure of the Australian listed real estate property enterprises. Hypotheses utilising Static Trade-off, Pecking Order and Market Timing theories are empirically examined using a series of the taxes...

Small and Medium Sized Enterprises (SMEs) play a significant role in the Australian economy. The OECD (2000) reports that SMEs are the core to a nation?s future economic growth and account for 95 percent of enterprises and 60 to 70 percent of jobs. The existing literature on small business...

The auditor's role in the detection of fraudulent or illegal activities has posed a continuing dilemma. In the 1980's, a lengthy period of large profits made by Bond, Skase and others, was followed by corporate collapses and subsequent findings of significant losses. Recently, the large...

There has been widespread adoption of the performance measurement and management systems (PMMS) including both financial and non-financial measures. Despite the literature advocating the benefits of PMMS, the empirical work is insufficient, and the synthesis of the findings is minimal. Based on...

Research into the structural design of online loyalty programmes is conspicuous by its relative novelty. The trend has been to extend traditional offline loyalty programmes into this new environment even though considerable differences exist between the two domains. At the same time web start-up...

Thailand is undertaking sweeping reforms of its infrastructure sector. In September 1998, the Thai government unveiled its privatisation "Master Plan", written with the assistance of the World Bank, which established its plan for the privatisation of 59 state-owned enterprises (SOEs). These...

This is an econometric study of development finance with an emphasis on empirical investigation of the financial market. Applying econometric methods to investigate empirical characteristics of the financial market and its components such as the stock market is an important area of study in...

With the rapid development of the global economy, intellectual capital has become a critical driver of a business's sustainability. The essential difference between companies operating in the 'old' and the 'new' economy is that, where value in the past was created within industrial sectors such...

Funds availability has always been a major constraint to micro and small business development projects in many Asian and Latin American countries, and more so for all African countries. An assortment of various credit models has been devised and used over time by policy makers in these countries...

The last two decades have been a critical period for Thailand's development. From the mid 1980s to the beginning of the 1990s, the Thai economy performed remarkably well and was a showcase for the world economy. Having achieved a double-digit growth rate for a brief period, Thailand in the late...