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Board Structure and Firm Performance: Evidence from India's Top Companies
Jackling, Beverley; Johl, Shireenjit - 2009
Research Question/Issue: This paper investigates the relationship between internal governance structures and financial performance of Indian companies. The effectiveness of boards of directors, including board composition, board size, and aspects of board leadership including duality and board...
Persistent link: https://www.econbiz.de/10009478100
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Corporate financial disclosure practices in Asian and Middle Eastern countries
Askary, Saeed; Jackling, Beverley - 2005
International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the …
Persistent link: https://www.econbiz.de/10009477989
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Accounting Graduate Employment Destinations and Commitment to CPD: A Study from Two Australian Universities
Jackling, Beverley; De Lange, Paul; On, Joav Rav - 2007
) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide … revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that … accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to …
Persistent link: https://www.econbiz.de/10009478056
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A case study of the balanced scorecard in public hospitals
Vesty, Gillian M - 2004
The Balanced Scorecard (BSC) is an innovative management accounting tool, designed by Kaplan and Norton in 1992, now … management accounting function. The influence management accounting has in multidimensional performance measurement system … measures in both hospitals, performance measurement centred on external funding requirements. Management accounting in …
Persistent link: https://www.econbiz.de/10009481045
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Financial statements in less developed countries: what do preparers demand?
Yaftian, Ali Mohammad; Mirshekary, Soheila - 2009
knowledge of external users’ needs and lack of reporting standards and accepted accounting principles are the main concerns with …
Persistent link: https://www.econbiz.de/10009478014
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Public private partnerships: an exploratory study in health care
Sciulli, Nick - 2008
Purpose – Public private partnerships (PPPs) are a relatively new policy that some governments now use to secure infrastructure assets. The objective of this paper is to document the construction and development of a Victorian state government hospital, Casey Hospital (CH), to identify the...
Persistent link: https://www.econbiz.de/10009478077
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Flexible Manufacturing Strategies, Performance Management Systems and Organisational Performance: Evidence from Australia
Bakalis, Steve; Joiner, Theresa; Spencer, X Sarah Yang - 2008
Against a backg~ound of a customization imperative embraced by manufacturing firms in industrialized nations and the concomitant call for more balanced performance measurement systems (PMS), this study examines the mediating role of both non-financial and financial performance measures in the...
Persistent link: https://www.econbiz.de/10009478098
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Is ABC adoption a success in Australia?
Byrne, Suzanne; Stower, Erle; Torry, Paula - 2009
It has been asserted that Activity-Based Costing (ABC) is a procedure which improves the accuracy of product/service costing and also assists managers in understanding and evaluating how resources are used across a firm’s value-chain in delivering strategic outcomes. However worldwide adoption...
Persistent link: https://www.econbiz.de/10009479636
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Reliability of asset revaluations: the impact of appraiser independence
Cotter, Julie; Richardson, Scott - 2002
In this paper we examine whether there are differences in the reliability of asset revaluations made by boards of directors versus independent (external) appraisers. We use a sample of recognized Australian asset revaluations. As a first step we examine the determinants of the choice between...
Persistent link: https://www.econbiz.de/10009479685
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Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing - 2009
The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...
Persistent link: https://www.econbiz.de/10009479701