Corporate governance deals with the legal and organizational structures that determine the way in which a company is managed. It is about the exercise of power over corporate entities.Throughout the twentieth century, there have been few rules to guide us and a scarcity of fine example to...

The aim of sustainability performance indices is to provide a benchmark for financial products and to measure the financial performance of companies that lead their industry in terms of sustainability. This paper examines sustainability performance indices on global financial markets and...

In 2005, Rainmaker (2004b) predicts the total value of Australian sourced investment funds will, for the first time, exceed AUD$1 trillion ($1,000,000,000,000). This phenomenal achievement has been fuelled in part by compulsory superannuation and an insatiable appetitive among Australian...

Mandatory disclosure of director and executive remuneration is a relatively new phenomenon and has only been a requirement in Australia since 2004. This paper will examine the current practice of disclosure of director and executive remuneration across a sample of Australian listed firms,...

This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...

Expense ratios are an important impersonal data source and one of the major factors influencing the purchase decision for an investor in an investment fund. Growth in Australian sourced investment funds has now eclipsed $1 trillion, with predictions that the whole market will compound by 12...

The issue of cultural influence in explaining behaviour in social systems has been recognised for some time, however its impact on accounting as a social system is a more recent field of study. This paper will examine the theory of cultural influence on the international practice of accounting...

This paper examines the 2005 financial disclosure for Evans and Tate Limited and its controlled entities. The first section of the paper examines the composition of the group, group profit, group taxation, and the impact of IFRS. One key finding is there is no estimate by the company as to the...

The purchase decision for a retail investor is complex, and is based upon multiple attributes derived from impersonal and interpersonal information sources. In this paper we look at the important role that impersonal data disclosure plays in the selection and retention of Australia's 2,637...

The field of intellectual capital (IC) has witnessed rapid growth in recent times, with a range of IC measurement and reporting models being developed by academics, consultants and practitioners. Despite widespread pronouncements that businesses report their IC, and increasingly regulatory...