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...

This paper examines the current involvement of Australian accounting firms in international trade in accounting services. It notes that there has been little empirical investigation into this area which is becoming of increasing importance both to the accounting profession and the Australian...

Purpose Change in CSR in annual reports before and after a major environmental incident in 2006 is investigated.Design/Methodology/Approach Content analysis adopting words was undertaken (2004 to 2008) of annual reports of the incident company and a sample of 130 ASX listed companies drawn from...

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...

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...

In recent years a number of governments around the world have introduced assurance mechanisms for research, designed to increase the research productivity of higher education institutions. Such mechanisms have put pressure on accounting academics and schools to increase and improve their...

This paper is one of a set of two that report upon a meta-analysis of international studies from accounting and related business fields, published between 1988 and 2008, that examined factors influencing the research productivity of academics. In this current paper more than 70 factors were...

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...

Experimental computer simulation methods are used to demonstrate how a depreciation-type adjustment influences the distributional form of accounting earnings. The results confirm conjectures that earnings distributions generally, with or without depreciation adjustments, tend towards a normal...