Purpose – The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government‐sponsored Australian Research Council (ARC) research funding in the post‐Enron period than researchers in other commerce‐related disciplines....

Purpose – The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government-sponsored Australian Research Council (ARC) research funding in the post-Enron period than researchers in other commerce-related disciplines....

Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries...

Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should...