This paper examines how managers elect to use their discretion over the amount of unrecognised tax assets from carry-forward losses that is available under the income statement method specified in "AASB1020" 'Accounting for Income Taxes'. Specifically, we consider whether changes in the...

In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting, Auditing and Accountability Journal; Australian Accounting...

We examine the market reaction to takeover rumour postings in the "Hotcopper" Internet Discussion Site (IDS). Results from the interday analysis show abnormal returns and trading volumes on the day before and the day of the posting. Results of the intraday analysis show abnormal returns and...

Aims to contribute to the understanding of the Australian standard‐setting due process. Analyses submissions made on Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists in their attempt to influence the accounting...