Macquarie University, Sydney Macquarie University ResearchOnline

Showing items 16 - 25 of 25.

Add to Quick Collection   All 25 Results

Sort:
 Add All Items to Quick Collection
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/176086
Description: By convention, the quality of an audit is understood to relate to the joint probability that its conduct results in the detection and reporting of material financial statement errors. Early research i ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/103604
Description: A substantial literature devoted to the use and impact of executive options schemes now exists. This literature has provided important insights into matters such as the frequency with which business e ... More
Full Text: Full Text
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/14060
Description: In this paper we provide an overview of empirical data relating to the use, scale and cost of executive options schemes in Australia. Our data is based on a sample of 100 large listed Australian corpo ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/18344
Description: Data recently published by the Reserve Bank of Australia clearly demonstrates that after a period in abeyance, hybrid financial instruments have again become popular tools for capital raising and mana ... More
Full Text: Full Text
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/103551
Description: The past few years have seen high levels of growth in the use of hybrid financial securities by Australian corporations. The conventional explanation for this phenomenon has been that hybrid securitie ... More
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/5683
Description: Purpose – The aim of this research is to illustrate how a change from cash-based accounting to accruals-based accounting in the core public sector of New Zealand occurred. Design/methodology/approach ... More
Reviewed: Reviewed
Authors: Carlin, Tyrone
Date: 2006
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/14881
Description: This paper provides a detailed review of the affairs of listed Australian wine producer Evans & Tate limited during the 2005 financial year, during which the firm surprised capital markets with far gr ... More
Full Text: Full Text
Reviewed: Reviewed
Date: 2005
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/166570
Description: With a global epidemic of corporate collapses and accounting irregularities at the turn of the new millennium, many commentators have focused on the creative uses of accounting to distort financial pe ... More
Reviewed: Reviewed
Authors: Finch, Nigel
Date: 2005
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/39867
Description: This paper reports on a study of a sample of hybrid securities issued by large Australian listed corporations between 2002 and 2004. The paper focuses on the key financial reporting impacts of this sa ... More
Full Text: Full Text
Reviewed: Reviewed
Date: 2003
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/211
Description: This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post-1975, with particular focus on the use of cash and accrual acc ... More
Reviewed: Reviewed