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Dissertations / Theses on the topic 'Australian companies'

Author: Grafiati

Published: 4 June 2021

Last updated: 21 February 2023

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1

Coffey, Josephine Margaret. "Continuous Disclosure for Australian Listed Companies." Thesis, The University of Sydney, 2002. http://hdl.handle.net/2123/510.

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ABSTRACT This thesis investigates the legal and theoretical basis of continuous disclosure regulation in Australia as it applies to listed companies. An empirical study is undertaken to further investigate the operation of the legislation. As part of the Enhanced Disclosure regime, the continuous disclosure provision was effective from 5 September 1994 as s1001A of the Corporations Law, now the Corporations Act 2001 (Cth). This statutory provision is replaced by s674, inserted by Schedule 2 to the Financial Services Reform Act 2001 (Cth), and effective from 11 March 2002. The provision

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2

Coffey, Josephine Margaret. "Continuous Disclosure for Australian Listed Companies." University of Sydney. School of Business, 2002. http://hdl.handle.net/2123/510.

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ABSTRACT This thesis investigates the legal and theoretical basis of continuous disclosure regulation in Australia as it applies to listed companies. An empirical study is undertaken to further investigate the operation of the legislation. As part of the Enhanced Disclosure regime, the continuous disclosure provision was effective from 5 September 1994 as s1001A of the Corporations Law, now the Corporations Act 2001 (Cth). This statutory provision is replaced by s674, inserted by Schedule 2 to the Financial Services Reform Act 2001 (Cth), and effective from 11 March 2002. The provision

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3

Jens, Paul Justin, and paul jens@csl com au. "Valuation Models for Australian Biotechnology Companies." RMIT University. Economics, Finance and Marketing, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080226.120515.

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Biotechnology generated solutions have been hailed as potential cures to many of the problems facing the world today. New therapeutics will eradicate disease, new agricultural products will solve food shortages, and industrial application will improve productivity with reduced environmental impact. Despite the much anticipated benefits of biotechnology, the industry faces significant challenges that must be overcome in the coming decades. Biotechnology is an inherently complex field with a high degree of uncertainty and associated risks. In addition to the risk associated with project de

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4

Hoffmann, Terrence Martin, and mikewood@deakin edu au. "Using competencies in human resource management: case studies in Australian companies." Deakin University, 1998. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050815.114903.

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This study investigated the use of competencies for human resource management in seven Australian companies. Despite advocacy for the use of competencies by Government Committees and Task Forces (For example Carmichael (1992), Mayer, (1992) and Karpin, 1995), and the existence of competency standards for eighty per cent of the Australian workforce, the competency approach has not been widely adopted. A review of the literature indicated that the term competency had several meanings with different implications for its use depending on the meaning. The study looked at how individuals have define

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5

Wahyuningrum, Indah F. S. "Non-financial performance disclosure by Australian listed companies." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2017. https://ro.ecu.edu.au/theses/1983.

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This study examines the non-financial performance disclosure practices of 200 of the largest ASX-listed companies. It uses content analysis to investigate the relationships between company financial performance and company characteristics, and the extent of non-financial performance disclosure, in terms of quantity and quality, in annual and sustainability reports from 2014. This study developed a new scoring index based on Balanced Scorecard (BSC) principles and Environmental, Social and Governance (ESG) performance, to evaluate the extent of the companies’ sustainability disclosures. The new

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6

Weier, Annette 1960. "Demutualisation in the Australian life insurance industry." Monash University, Dept. of Economics, 2000. http://arrow.monash.edu.au/hdl/1959.1/8371.

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7

Leong, Yen-Yen Ralph Renée. "Perceptions of Decision-Making in Western Australian Iron Ore Companies Dealing with Chinese Companies." Thesis, Curtin University, 2019. http://hdl.handle.net/20.500.11937/82070.

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Decision making in Western Australia’s iron ore companies dealing with Chinese companies is vital for long-term relationship. In-depth qualitative interviews with 31 participants at senior management and executive level provide “lived” insights and “multi-realities” of decision making. Significant differences exist in terms of decision frameworks: collective, individual and hierarchical. The data points to a guanxi concentric circles model and the nuances of contract. An Emergent Decision Making Model is proposed to improve decision making processes.

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8

Roberts, Roslyn Anne. "Goodwill Impairment: A study of Australian Companies 2007 - 2013." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13748.

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Abstract: This thesis explores the goodwill impairment practices of Australian companies from 2007 – 2013 to ascertain what impact, if any, that the Global Financial Crisis may have had on goodwill value. The thesis also examines determinants of goodwill and whether there is any evidence of earnings management associated with non-impairment of goodwill. The findings contained within this thesis would be useful to accounting practitioners, auditors, academics, policy makers and regulators to gain an understanding of how and why firms choose to impair. The thesis is presented in seven chapters.

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9

Plastow, Kevin Patrick. "An analysis of the nature and effectiveness of corporate governance in smaller listed Australian companies." Thesis, Queensland University of Technology, 2011. https://eprints.qut.edu.au/44036/1/Kevin_Plastow_Thesis.pdf.

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The objective of this thesis is to investigate the corporate governance attributes of smaller listed Australian firms. This study is motivated by evidence that these firms are associated with more regulatory concerns, the introduction of ASX Corporate Governance Recommendations in 2004, and a paucity of research to guide regulators and stakeholders of smaller firms. While there is an extensive body of literature examining the effectiveness of corporate governance, the literature principally focuses on larger companies, resulting in a deficiency in the understanding of the nature and effective

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10

Egan, Victor. "Organisational form at the technical core of Australian engineering design companies." Thesis, Egan, Victor (2003) Organisational form at the technical core of Australian engineering design companies. PhD thesis, Murdoch University, 2003. https://researchrepository.murdoch.edu.au/id/eprint/52360/.

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The theory of the high-performance work system (HPWS) is a relatively recent development that is encompassed within the rubric of strategic human resource management (SHRM). The theory suggests that a company can achieve sustained competitive advantage provided HRM practices are employee focused, internally consistent, and dynamically aligned with corporate objectives and strategies. While the theory has been supported by considerable empirical evidence, the present research study identified a number of methodological biases in the HPWS research to date that appeared to contribute to systemati

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11

Kong, Gary S. "Social disclosure by Australian listed mineral mining companies: A stakeholder approach." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/971.

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This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 199

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12

Blair, Mark. "Choice of ownership structure in the Australian life insurance industry." Phd thesis, Department of Accounting, 1991. http://hdl.handle.net/2123/7910.

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13

Lee, Andrew Seng Choon. "The restructuring of large listed Australian companies in response to financial distress /." Title page, table of contents and introduction only, 1993. http://web4.library.adelaide.edu.au/theses/09C/09cl4771.pdf.

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14

Sands, John Stephen, and n/a. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies." Griffith University. Department of Accounting, Finance and Economics, 1996. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050901.152229.

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This dissertation is concerned with a primary and two secondary research issues. The primary issue pertains to the existence of a two-stage auditor switching decision process; that is the auditor change and the auditor selection stages. The two secondary issues concern the relative influence of variables within their respective decision stages. External auditors are engaged not only to comply with the Corporations Law requirement and Australian Stock Exchange membership conditions but also to reduce the degree of information risk assigned by financial statement users to financial statements pr

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Sands, John Stephen. "Auditor Switching - A Two-Stage Decision Process: An Empirical Study of Australian Companies." Thesis, Griffith University, 1996. http://hdl.handle.net/10072/366910.

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This dissertation is concerned with a primary and two secondary research issues. The primary issue pertains to the existence of a two-stage auditor switching decision process; that is the auditor change and the auditor selection stages. The two secondary issues concern the relative influence of variables within their respective decision stages. External auditors are engaged not only to comply with the Corporations Law requirement and Australian Stock Exchange membership conditions but also to reduce the degree of information risk assigned by financial statement users to financial statements pr

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16

Shen, Gensheng University of Ballarat. "The determinants of capital structure in Chinese listed companies." University of Ballarat, 2008. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/12728.

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Traditional financial theories see capital structure as a result of mainly financial, tax and growth factors (Modigliani & Miller, 1958). But corporate governance theories (Jensen & Meckling, 1976) and business strategy theories (Barton & Gordon, 1988) suggest that ownership structure and ownership concentration, product diversification and asset specificity may also influence capital structure. Focusing on the examination of the determinants of capital structure in Chinese listed companies, this research goes beyond financial factors and considered business strategy and corporate governance a

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Shen, Gensheng. "The determinants of capital structure in Chinese listed companies." Thesis, University of Ballarat, 2008. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/66203.

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Traditional financial theories see capital structure as a result of mainly financial, tax and growth factors (Modigliani & Miller, 1958). But corporate governance theories (Jensen & Meckling, 1976) and business strategy theories (Barton & Gordon, 1988) suggest that ownership structure and ownership concentration, product diversification and asset specificity may also influence capital structure. Focusing on the examination of the determinants of capital structure in Chinese listed companies, this research goes beyond financial factors and considered business strategy and corporate governance a

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18

Shen, Gensheng. "The determinants of capital structure in Chinese listed companies." University of Ballarat, 2008. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/15395.

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Traditional financial theories see capital structure as a result of mainly financial, tax and growth factors (Modigliani & Miller, 1958). But corporate governance theories (Jensen & Meckling, 1976) and business strategy theories (Barton & Gordon, 1988) suggest that ownership structure and ownership concentration, product diversification and asset specificity may also influence capital structure. Focusing on the examination of the determinants of capital structure in Chinese listed companies, this research goes beyond financial factors and considered business strategy and corporate governance a

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19

Barut, Meropy. "Triple bottom line reporting a study of diversity and application by Australian companies /." Australasian Digital Thesis Program, 2007. http://adt.lib.swin.edu.au/public/adt-VSWT20071005.113714/index.html.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2007.<br>Submitted for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2007. Typescript. Bibliography: p. 302-340.

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McManus, Lisa, and n/a. "An Examination of Customer Accounting in an Australian Context." Griffith University. Griffith Business School, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20070111.145255.

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This thesis reports on a study that examined customer accounting (CA) in Australian companies. The broad aims of the thesis are to develop an understanding of the organisational role played by CA practice and the role accounting plays in providing information about a firm's customer base. Three empirical phases have been undertaken in the study. The first phase involved exploratory interviews with accountants and marketers from a number of Australian firms. The second phase comprised an in-depth case study that involved the development of a segmental customer profitability analysis in a major

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McManus, Lisa. "An Examination of Customer Accounting in an Australian Context." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/367433.

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This thesis reports on a study that examined customer accounting (CA) in Australian companies. The broad aims of the thesis are to develop an understanding of the organisational role played by CA practice and the role accounting plays in providing information about a firm's customer base. Three empirical phases have been undertaken in the study. The first phase involved exploratory interviews with accountants and marketers from a number of Australian firms. The second phase comprised an in-depth case study that involved the development of a segmental customer profitability analysis in a major

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22

Shiravi-Khozani, Abdolhossein. "The legal aspect of international countertrade, with reference to the Australian Legal System." Title page, contents and abstract only, 1997. http://web4.library.adelaide.edu.au/theses/09PH/09phs5577.pdf.

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Bibliography: leaves 462-479. "... to provide a basis for understanding countertrade practices. In particular, however, it aims to provide assistance to trading parties to identify the problems associated with various forms of countertrade and to give them guidance in drafting countertrade contracts in the light of Australian law.".

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23

Seymour, Kristy Danialle. "Bodies, Temporality and Spatiality in Australian Contemporary Circus." Thesis, Griffith University, 2018. http://hdl.handle.net/10072/376861.

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Informed and impelled by my professional experience as a circus artist, this dissertation maps the practice features and cultural influence of contemporary circus in Australia, investigating its development and situating it in relation to alternative circus practice internationally. I undertake a conceptual discussion of the development of Australian contemporary circus and of its current features. This involves the discussion of the milieu it created and continues to create for itself, the “middle…from which it grows and which it overspills” (Deleuze and Guattari 1987); its many lines of flig

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24

Wang, Yen-Tsai, and n/a. "Information Technology Investment Decisions and Evaluation in Large Australian Companies: Theory and Practice Compared." Griffith University. Griffith Business School, 2007. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20070716.175827.

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Today's business environment is characterised by organisational dependence on information and communication technology. At the same time, this reliance on information technology and systems (IT/IS, hereafter IT) has given rise to concerns about how to evaluate IT investment initiatives. Issues such as the popular 'productivity paradox' and the broader 'value for IT money' (e.g., Brynjolfsson and Hitt 1998; Davern and Kauffman 2000) debate have further fuelled the extensive research in the area of IT investment and assessment. However, a review of current literature reveals a number of differen

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Wang, Yen-Tsai. "Information Technology Investment Decisions and Evaluation in Large Australian Companies: Theory and Practice Compared." Thesis, Griffith University, 2007. http://hdl.handle.net/10072/366719.

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Today's business environment is characterised by organisational dependence on information and communication technology. At the same time, this reliance on information technology and systems (IT/IS, hereafter IT) has given rise to concerns about how to evaluate IT investment initiatives. Issues such as the popular 'productivity paradox' and the broader 'value for IT money' (e.g., Brynjolfsson and Hitt 1998; Davern and Kauffman 2000) debate have further fuelled the extensive research in the area of IT investment and assessment. However, a review of current literature reveals a number of differen

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26

Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.

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27

Anwar, Yunita. "Intellectual capital disclosures by Australian companies in annual reports, company websites, and Facebook pages." Thesis, Griffith University, 2018. http://hdl.handle.net/10072/381167.

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This thesis investigates the intellectual capital (IC, hereafter) disclosure practices of large Australian companies and their determinants. According to signalling theory, companies provide a signal of important information through their disclosures to promote their competitive advantage. This important information includes IC (Oliveira, 2006). Prior research (Guthrie & Petty, 2000) documents how the Australian economy has shifted to a knowledge-based one. Recent innovation initiatives launched by the Australian government in 2015 (Australian Financial Review, 2015b) also show how important I

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28

Hutomo, Y. B. "Voluntary environmental disclosure by Australian listed mineral mining companies : an application of stakeholder theory." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1162.

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The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral fi

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29

Xin, Edward Wei. "Entry mode strategy of Australian high value-added manufacturing companies and the Chinese market." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/35803/1/35803_Xin_1994.pdf.

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Recent interest in international marketing studies focuses on a 'frontier' issue - entry mode strategy. There are two major different views about market entry strategy - internationalization and contingency. Both of them have more than one theoretical model. The major difference between these two views is whether the company can choose an optimal entry mode. This research explores this important issue of entry mode choice by focusing on Australian high value-added manufacturing companies entering the Chinese market. This is a contemporary issue with great importance to Australia and China b

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Sadikin, Harry Mucharam. "Comparative study of town planning requirements in Jakarta and Brisbane and the investment implications on foreign investment and in particular Australian companies." Thesis, Queensland University of Technology, 1993. https://eprints.qut.edu.au/226963/1/T%28BE%26E%29%201819_Sadikin_1993.pdf.

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This research identifies the project explores, differences between clarifies, and the town planning systems in the two cities which will give significant influence on commercial development. The discussion are divided into the following sequential steps; - Surveying and presenting the town planning regulations in the two cities which relate to the commercial development in Central Business District. Performing analysis similar and dissimilar points in relationship to town planning and present the differences for Australian Companies likely to be involved on project in Jakarta.

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31

Chan, Jen Jing. "A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /." Diss., Title page, table of contents and abstract only, 2000. http://web4.library.adelaide.edu.au/theses/09EC/09ecc4564.pdf.

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32

Desfontaines, Pascal Gerard. "Chief Executive Officer remuneration and financial performance of Australian and South African publicly listed companies." Diss., University of Pretoria, 2018. http://hdl.handle.net/2263/66039.

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Executive remuneration has been discussed extensively in both academia and industry, causing much disagreement. This dilemma is not exclusive to South Africa as executive remuneration has been central in a number of company scandals globally and considered a critical contributor to the global financial crisis. The purpose of this research was to identify and compare the significant CEO pay-performance relationships between the developed and developing economies of Australian and South African publicly listed companies respectively. International comparisons of CEO pay-performance relationshi

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33

Clout, Victoria Jane. "Investigating the relationship between market values and accounting numbers for 30 selected Australian listed companies." Thesis, Queensland University of Technology, 2007. https://eprints.qut.edu.au/16515/1/Victoria_Jane_Clout_Thesis.pdf.

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In capital market research (CMR) studies of the value relevance of accounting numbers are founded upon the concept that, in equilibrium, the book values are equal to or have some long-term relationship with the market value and that market returns are related to book returns. This thesis seeks to resolve a gap in the CMR by examining 30 selected individual firms listed on the Australian stock market during the period 1950 to 2004, using equilibrium correction modelling techniques. Even these limited prior works used cross-sectional techniques rather than the long-run, time-series, analysis

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Clout, Victoria Jane. "Investigating the relationship between market values and accounting numbers for 30 selected Australian listed companies." Queensland University of Technology, 2007. http://eprints.qut.edu.au/16515/.

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In capital market research (CMR) studies of the value relevance of accounting numbers are founded upon the concept that, in equilibrium, the book values are equal to or have some long-term relationship with the market value and that market returns are related to book returns. This thesis seeks to resolve a gap in the CMR by examining 30 selected individual firms listed on the Australian stock market during the period 1950 to 2004, using equilibrium correction modelling techniques. Even these limited prior works used cross-sectional techniques rather than the long-run, time-series, analysis

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35

Ku, Lin-lin. "How do Taiwanese and Australian trading companies develop strategic marketing plans for each other's country." Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36268/1/z%2036268_Ku_1995.pdf.

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Although many prior studies have focused on strategic marketing plans, there is no literature addressing the strategic marketing plans for Taiwanese and Australian trading companies. This thesis concentrates on building a general framework which could help Taiwanese and Australian trading companies to develop strategic marketing plans to expand their businesses. Thus, this thesis addresses the research problem: How do Taiwanese and Australian trading companies develop strategic marketing plans for each other's country? This research in reviewing the relevant literature regarding internation

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36

Freudenberg, Brett David, and na. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Griffith University. Department of Accounting, Finance and Economics, 2009. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20100615.094301.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental

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Freudenberg, Brett David. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/366610.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental

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38

Capezio, Alessandra. "Does performance pay? : an economic and structural analysis of CEO cash reward and firm performance in Australian public companies." Phd thesis, Faculty of Economics and Business, Discipline of Work and Organisational Studies, 2008. http://hdl.handle.net/2123/8916.

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Pettersen, Mari, and Sara Norman. "Reaching the Japanese Tourist - A qualitative study investigating Australian Tourism Companies’ promotional efforts on the Japanese market." Thesis, Halmstad University, School of Business and Engineering (SET), 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-1116.

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<p>The purpose of this study is to investigate promotion within the tourism industry on the Gold Coast, Australia, focusing on tourism companies’ promotional efforts on the Japanese market. The aim is to answer the question ‘How can Australian tourism companies effectively promote themselves on the Japanese market?’ through five specific research objectives: (1) to get a better understanding of tourism- and attraction marketing, (2) to get familiar with the characteristics of the Japanese tourist and their travel patterns, (3) to investigate which factors in regards to culture, are influencin

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Wang, Guihai. "Managerial formation of international joint ventures : a study of Australian building products and service companies in China." Thesis, Queensland University of Technology, 2001.

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This thesis focuses on two major issues in the formation of international joint ventures (INs): partner selection and management control. The particular problem studied in this thesis is: How do Australian building products and service companies achieve their strategic objectives in China by forming joint ventures with Chinese companies? The case study approach is employed in this study. The data were collected from eight case companies, which mainly relied on in-depth interviews with Australian managers who were personally involved in the formation of their joint ventures (Ns) and manag

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Schiefelbein, Peter Noel. "What about companies matters to share investors? An exploratory study of Australian institutional and individual investor preferences." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/97739/4/Peter_Schiefelbein_Thesis.pdf.

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This thesis is an exploratory study of the attributes of companies and their shares that are most important to the investment decision making of institutional and individual investors. This study employed personal interviews using the technique of Repertory Grid Analysis (RGA) and found that individual investors mostly have a preference for different kinds of companies to those preferred by institutional investors.

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Lyons, Margaret E. "Corporate Social Responsibility (CSR) in junior and mid-tier Australian resources companies operating in developing nations - beyond the public relations offensive." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/92310/1/Margaret_Lyons_Thesis.pdf.

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NIt is now widely accepted that corporations have a responsibility to benefit society, as well as generate profit. This study used institutional theory to explore how the complex and contested notion of corporate social responsibility is understood and practiced by junior and mid-tier Australian resources companies operating in the world's most impoverished countries. The study found that CSR meaning and practice in this large but little researched group of companies was shaped by complex pressures at the global, industry, organisational and individual levels. Importantly, the study also revea

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Stewart, Alyssa Mining UNSW. "An investigation of sustainability reporting by companies in the Australian coal mining industry to public & regulatory audiences." Awarded by:University of New South Wales. Mining, 2006. http://handle.unsw.edu.au/1959.4/24850.

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In the lead-up to the Johannesburg World Summit on Sustainable Development in 2002, several documents were published by the mining industry declaring the important role that public sustainability reporting had to play in driving sustainable development and pointing to the Global Reporting Initiative???s (GRI) 2002 Sustainability Reporting Guidelines as a suitable vehicle for this. With the aim of finding ways to improve the quantity and quality of public sustainability reporting within the Australian coal mining industry, this study set out to investigate the current sustainability reporting p

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Alappatt, Thomas Mathew. "Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies." Thesis, Curtin University, 2020. http://hdl.handle.net/20.500.11937/81670.

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The study investigated whether the adoption of International Financial Reporting Standards (IFRS) and the financial crisis effected the accounting quality of Australian listed companies. Earning management, timely loss recognition and value relevance are used to evaluate accounting quality. It is found that both the events have not affected the accounting quality because of the quality of Australian Accounting Standards Board standards used before adoption of IFRS and a good regulatory system in Australia.

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Cullen, Lisa M. "Determinants of corporate governance disclosures by Australian listed companies subsequent to the introduction of ASX listing rule 4.10.3." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2002. https://ro.ecu.edu.au/theses/751.

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This study has considered the incentives motivating listed mining and industrial companies to provide governance related disclosures in their annual reports. An examination is made of the impact of listing rule 4.10.3 that was applicable from 30 June 1996. Accordingly the years 1995, 1996 and 1997 are examined. A sample of 100 mining companies and 100 industrial companies was drawn primarily from the Connect 4 database of companies. Adopting political cost theory the study hypothesised that governance disclosures were positively related to the proportion of non-executive directors, gearing, ow

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Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles." Thesis, View thesis, 2002. http://handle.uws.edu.au:8081/1959.7/782.

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Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specific companies. Evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of compan

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Kloppers, Pieter W. "Judicial management as a technique for corporate rescue. A comparison with English and Australian law." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/97516.

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Thesis (LLM)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: Judicial management has been part of South African company law since 1926. It was introduced as a procedure to provide for a corporate rescue. Judicial management has changed little since its introduction. This is in stark contrast with the position in other jurisdictions where the need for improved corporate or business rescue procedures has received considerable attention in the last few decades. This thesis examines the suitability of judicial management as a business rescue procedure for the current South African circu

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Pi, Lili. "The determinants of chief executive officer turnover in Chinese listed companies : An aspiration level and power perspective." Thesis, University of Ballarat, 2009. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/57735.

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This study focuses on the determinants of CEO turnover of listed companies in China, the largest transitional and developing economy in the world, where governance institutions and structures are evolving. Drawing on the strategic change, aspiration, and CEO power literature, a CEO turnover model and a set of hypotheses have been contructed.<br>Doctor of Philosophy

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Nelson, Jodie Elizabeth. "Executive stock option disclosures by Australian listed companies: an assessment of their nature, extent and association with governance characteristics." Thesis, Queensland University of Technology, 2007. https://eprints.qut.edu.au/16557/1/Jodie_Nelson_Thesis.pdf.

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This thesis investigates statutory executive stock option (ESO) disclosures by Australian listed companies, and their nature, extent and association with governance characteristics. The study is motivated by the limited prior Australian studies that find evidence of low levels of compliance with ESO disclosures (Nelson and Percy, 2005), and by the changes in Australia's regulatory environment over the financial years 2001 to 2004. Arising from these motivations, three research questions are addressed: 1) what is the nature and extent of compliance with ESO disclosures in annual reports and doe

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Nelson, Jodie Elizabeth. "Executive stock option disclosures by Australian listed companies: an assessment of their nature, extent and association with governance characteristics." Queensland University of Technology, 2007. http://eprints.qut.edu.au/16557/.

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This thesis investigates statutory executive stock option (ESO) disclosures by Australian listed companies, and their nature, extent and association with governance characteristics. The study is motivated by the limited prior Australian studies that find evidence of low levels of compliance with ESO disclosures (Nelson and Percy, 2005), and by the changes in Australia's regulatory environment over the financial years 2001 to 2004. Arising from these motivations, three research questions are addressed: 1) what is the nature and extent of compliance with ESO disclosures in annual reports and doe

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