Purpose: This paper aims to investigate the impact of Australian Chief Financial Officers (CFOs) as board insiders on firm performance and earnings quality with reference to agency theory and theory of friendly board. Design/methodology/approach: The ordinary least square, two-stage...

Purpose: This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency. Design/methodology/approach: This paper starts with a brief background on using the pitch research template of...

Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax...

Purpose: This paper aims to investigate whether the amount of local governments’ debt can be predicted by the level of political competition. Design/methodology/approach: The study uses the artificial neural network (ANN) to test whether ANN can “learn” from the observed data and make...