Accounting
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Using a sample of ASX 500 firms over the 2005–2019 period, we document substantial variation in the use of performance targets within Chief Executive Officer (CEO) compensation contracts, contrasti...
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Until 2022 Australian companies' legislation required that resolutions at annual general meetings be decided using a show of hands of those present at the meeting unless the meeting chair called a ...
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We examine the effect of chief financial officer (CFO) turnover on the likelihood and size of asset impairments. Using Australian data, we find evidence consistent with incoming CFOs recording larg...
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This paper evaluates whether the relevance of investment properties measured using Level 3 inputs is impacted by the assumptions underpinning the determination of fair values. Evidence is provided ...
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This paper investigates the relationship between political constraint and investor perception of policy risk using an analysis of the reaction of Australian and Canadian uranium company stocks to t...
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Using a sample of active equity funds in China, we explore for the first time mutual funds that impose discretionary inflow restrictions (gates) on investors. Contrary to managers' claim, we find n...
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This study investigates how policy uncertainty affects the acquisition process during the post-announcement period. Utilising a sample of Australian mining project acquisitions over 1998–2017, we f...
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Numerous studies examine CEO turnover but rarely in the context of business cycles. We demonstrate that the role of the set of turnover decision parameters could change according to industry condit...
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In this study, we examine whether mandatory management forecast characteristics are influenced by lender expectations around project financing approvals. In our setting, debt enters the firm’s capi...
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Subject
- 85 Accounting
- 25 1402 Applied Economics, 1501 Acco...
- 25 1501 Accounting, Auditing and Acc...
- 24 Finance
- 20 1501 Accounting, Auditing and Acc...
- 19 3501 Accounting, auditing and acc...
- 19 3502 Banking, finance and investment
- 10 3801 Applied economics
- 7 1502 Banking, Finance and Investment
- 6 Business & Management
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Date issued
- 130 2020 - 2025
- 93 2010 - 2019
- 53 2002 - 2009
Has File(s)
- 284 true
Type
- 213 Journal Article
- 42 Conference Proceeding
- 14 Chapter
- 10 Report
- 2 Working Paper
- 1 Journal article
- 1 Media
- 1 preprint
Copyright Status
- 147 closed_access
- 129 open_access
- 5 recently_added
- 2 embargoed
- 1 in_progress
