This paper analyses the effect on the weighted average cost of capital of lags between the times of raising debt and equity finance. It shows the results of such lags when associated with differing levels of gearing and differing costs of debt and equity.

This article explores the effectiveness of peer mentoring with accounting and finance students at the University of Dundee. The motives of such a mentoring scheme are to improve the participants' academic performance and to develop their transferable skills. In the context of this study, peer...

Many Indigenous populations engage in traditional gambling games, but little is known about their contemporary usage or the characteristics of people who participate. This paper presents the first quantitative study of traditional Indigenous Australian card gambling. The aim of this research was...

Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current study contributes to the literature by examining the accuracy and...

Purpose – One of the most fundamental changes to affect financial reporting in recent years has been the introduction of International Financial Reporting Standards (IFRS). This paper aims to examine the nature of the Income Statement and Net Equity IFRS adjustments for a sample of companies...

Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different...

This paper provides a description of an empirical investigation into the disclosure of information concerning the use of derivatives and other financial instruments in corporate annual reports of UK firms following the introduction of Financial Reporting Standard 13 (FRS 13) 'Derivatives and...

Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different...