This study considers whether the strategic decision to enter voluntary administration (VA) rather than to trade the company’s business for a protracted period of declining performance is systematically related to the effective monitoring of management decision-making. Analysis that tests...

This paper extends previous research on the association between corporate governance mechanisms and accruals quality. We derive measures of the discretionary and innate components of accruals quality and regress them against corporate governance characteristics. For discretionary accruals, we...

In this paper we aim to use the interviewer notes from a lost sociological project to answer two broad, interrelated, questions: i) how was family life documented and represented by the researchers in their interviewer notes and ii) what does analysing interviewer notes in this way add to our...

From 1970 to 2003, we document earnings restatements for the top 500 Australian firms, examine the characteristics of restating firms, and test whether restatements are value relevant. Of the 195 earnings restatements, 49 per cent decrease prior-period earnings (negative restatements). Negative...

Since 2000 we have been engaged in restudies of transitions projects from the 1960s and 1980s and we have used historic data to problematise past experiences of school to work to question assumptions around complexity and linearity. Yet, in our own analyses, we have perhaps followed too closely...

Cross-sectional analysis of the remuneration paid by a sample of 1,144 listed Australian companies in 2006 to their CEOs highlights the variation in the level and composition of remuneration both within and across industries. Average annual CEO remuneration for 2006 is $730,000 with 79%...