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Authors: He, Liyu (Colly)
Date: 2013
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/273361
Description: The study examines whether managers use the discretion and flexibility available under fair value accounting provided in AASB 141 – Agriculture, to report higher profits. Is executive pay sensitive to ... More
Authors: Millanta, Brian
Date: 2011
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/197462
Description: Purpose: This study investigates the extent to which Australian Listed companies engage in the manipulation of specific real activities as a means of ensuring that important earnings benchmarks are me ... More
Authors: Heinz, Philip
Date: 2011
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/193715
Description: Purpose: The objective of this paper is to provide some theoretical and methodological suggestions to guide future research on the controversial topic of earnings management and ethical judgments. Ori ... More
Date: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/133512
Description: Purpose – The purpose of this paper is to investigate the effectiveness of recommendations made by the Australian Stock Exchange (ASX) relating to audit committees in Australia, and whether they have ... More
Reviewed: Reviewed
Authors: Crouch, Stephen
Date: 2010
Language: eng
Resource Type: Thesis professional doctorate
Identifier: http://hdl.handle.net/1959.14/112371
Description: "This dissertation is presented in partial fulfilment of the requirements for the degree of Doctor of Business Administration, Macquarie Graduate School of Management, March 2010".
Full Text: Full Text
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/79556
Description: This paper examines the use of the fair value approach to impairment testing pursuant to IFRS by a sample of large listed Australian corporations. A mounting body of literature has criticised the theo ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/84591
Description: This study investigates whether Australian targets mange their earrings during takeover bids. A sample of 65 firm-years that were subject to takeover officers during the period 1999-2003 is selected. ... More
Reviewed: Reviewed
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