This paper explores extended reporting frameworks, catalogues various typologies and investigates the use of one international framework in Australia. We outline the background to the development of new reporting frameworks by examining the academic literature in the area of sustainability...

Executive options represent a phenomenon of particular economic significance. Just as their use has ballooned over the past decade, so too has the literature concerning their nature, cost and impact. However, despite the growth in the volume of literature devoted to the topic of executive...

Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new...

This paper focuses on the dynamics of international financial integration for a set of 13 industrial countries1 including Australia over the period 1990 to 2003 by analysing data on the level and composition of foreign assets and liabilities. The objective of the study is to provide insights...