Purpose – The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program. Design/methodology/approach – While prior research in this area has more generally focused on the...

Purpose – The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program. Design/methodology/approach – While prior research in this area has more generally focused on the...

Convergence in CEO pay occurs when pay differentials narrow over time. We analyze and compare differences in the rate of convergence in CEO pay of Australian listed firms with high shareholding concentration (HSC) and without, for the period 1992 to 2009. We find zero and negative...

This study investigates dynamics and convergence in CEO pay in Australias largest corporations over an 18 year period. Utilizing dynamic panel estimators, we find that CEO pay is driven by dynamic adjustments, firm size, board size, CEO tenure and firm performance. The largest pay-performance...

This study offers the first investigation of dynamics and convergence in CEO total, bonus and long-term incentive pay in Australia’s largest corporations. Utilizing dynamic panel estimators, we find robust evidence of the dynamic nature of CEO pay determination. CEO pay is positively...