This study examines the association between corporate social responsibility (CSR) performance and financial distress and additionally, the moderating impact of firm life cycle stages on that association. Based on a sample of 651 publicly-listed Australian firm-years data covering the 2007–2013...

Purpose – This paper seeks to examine the relationship between corporate governance and the value‐relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....

Purpose – The paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis‐à‐vis earnings and the longitudinal changes in such value relevance. Finally, the impact of...

Purpose – This paper seeks to examine the relationship between corporate governance and the value-relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance....

Purpose – The paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis-à-vis earnings and the longitudinal changes in such value relevance. Finally, the impact of...