We examine whether the value relevance of reported intangibles differs between financial reporting regimes pre- and post- adoption of Australian equivalents to International Financial Reporting Standards, AGAAP and AIFRS respectively. Using AIFRS and AGAAP measures of goodwill and identifiable...

We investigate whether the adoption of IFRS in 2005 by Australian firms has been associated with a loss of potentially useful information about intangible assets, as conjectured by Matolcsy and Wyatt (2006). We find that the negative association between analyst forecast error...

CEO compensation is topical and controversial and accordingly receiving considerable attention by various stakeholders. We investigate whether rent extraction or labour demand explains CEO compensation level in Australia. We do so by examining the determinants (economic, governance and...

This paper examines the price reaction around the announcements of CEO option grants in Australia. Our aim is to explore if there is a price reaction and if so, is the reaction consistent with the argument that options grants align the interests of managers and shareholders and motivate managers...

One of the most pressing global issues of the 21st century is the scarcity of water to ensure economic, environmental and social sustainability. In addressing the issue through policy and management, access to high quality information is critically important. But water scarcity has many...