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Journal articles on the topic 'Tax accounting – Australia'

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Published: 4 June 2021

Last updated: 19 February 2022

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1

Passant, John. "The Minerals Resource Rent Tax." Accounting Research Journal 27, no. 1 (July 7, 2014): 19–36. http://dx.doi.org/10.1108/arj-08-2013-0058.

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Purpose – The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax (“RSPT”) and then the Minerals Resource Rent Tax (“MRRT”). The process of change from Henry to the RSPT to the MRRT can best be understood in the context of the Australian Labor Party (ALP) as a capitalist workers’ party. The author argues that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle

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2

Sidhu, Baljit K., and Greg Whittred. "The Diffusion of Tax Effect Accounting in Australia." Accounting and Business Research 23, no. 92 (September 1993): 511–24. http://dx.doi.org/10.1080/00014788.1993.9729895.

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3

Richardson, Grant, Grantley Taylor, and Roman Lanis. "Women on the board of directors and corporate tax aggressiveness in Australia." Accounting Research Journal 29, no. 3 (September 5, 2016): 313–31. http://dx.doi.org/10.1108/arj-09-2014-0079.

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Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax aggressiveness. They also test for self-selection bias in the regression model by using the two-stage Heckman procedure. Findings This paper finds that relative to there being one female board member, high (i.e. greater than one member) female presence on the board of directors reduces the likelihood of tax ag

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4

Curran, Michael, and Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework." Australasian Business, Accounting and Finance Journal 15, no. 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.

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This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two

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SAJEEWANI, DISNA, MAHINDA SIRIWARDANA, and JUDITH MCNEILL. "HOUSEHOLD DISTRIBUTIONAL AND REVENUE RECYCLING EFFECTS OF THE CARBON PRICE IN AUSTRALIA." Climate Change Economics 06, no. 03 (July 9, 2015): 1550012. http://dx.doi.org/10.1142/s2010007815500128.

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The Australian Government introduced a carbon tax from 1 July 2012. The then opposition party leader, now Prime Minister, introduced legislation to repeal the tax. Amongst the many issues being debated is that of the incidence of the tax. In this study, we explore household consumption and income changes arising from a A$23 carbon price employing a computable general equilibrium model (entitled A3E-G). The model has been calibrated using a social accounting matrix database of Australia with 10 household income groups. This carbon price generates A$6.39 billion revenue while reducing Australia'

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ABLETT, JOHN, and ZAID TSEGGAI-BOCUREZION. "Lifetime Net Average Tax Rates in Australia Since Federation—A Generational Accounting Study." Economic Record 76, no. 233 (June 2000): 139–51. http://dx.doi.org/10.1111/j.1475-4932.2000.tb00012.x.

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7

Black, Ervin L., Joseph Legoria, and Keith F. Sellers. "Capital Investment Effects of Dividend Imputation." Journal of the American Taxation Association 22, no. 2 (September 1, 2000): 40–59. http://dx.doi.org/10.2308/jata.2000.22.2.40.

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We examine the effects of dividend imputation on corporate capital investment in New Zealand and Australia. The empirical findings indicate that: (1) dividend imputation stimulated corporate capital investment in both countries; (2) the positive impact of dividend imputation on capital investment overshadowed any negative effects arising from the new capital gains tax imposed in Australia; and (3) the dividend imputation effects on capital investment are most pronounced for highdividend-paying firms. In summary, we demonstrate the positive impact of dividend imputation on corporate capital inv

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Tran-Nam, Binh, Chris Evans, Michael Walpole, and Katherine Ritchie. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia." National Tax Journal 53, no. 2 (June 2000): 229–52. http://dx.doi.org/10.17310/ntj.2000.2.04.

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9

Creedy, John, Nicolas Hérault, and Guyonne Kalb. "Abolishing the Tax-Free Threshold in Australia: Simulating Alternative Reforms." Fiscal Studies 30, no. 2 (June 2009): 219–46. http://dx.doi.org/10.1111/j.1475-5890.2009.00094.x.

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10

Cannavan, Damien, Frank Finn, and Stephen Gray. "The value of dividend imputation tax credits in Australia." Journal of Financial Economics 73, no. 1 (July 2004): 167–97. http://dx.doi.org/10.1016/j.jfineco.2003.09.001.

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11

Pattenden, Kerry. "Capital Structure Decisions Under Classical and Imputation Tax Systems: A Natural Test for Tax Effects in Australia." Australian Journal of Management 31, no. 1 (June 2006): 67–92. http://dx.doi.org/10.1177/031289620603100105.

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12

Mangioni, Vince. "Value capture taxation: alternate sources of revenue for Sub-Central government in Australia." Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 200–216. http://dx.doi.org/10.1108/jfmpc-11-2018-0065.

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Purpose Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested

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SPIES-BUTCHER, BEN, and ADAM STEBBING. "Mobilising alternative futures: generational accounting and the fiscal politics of ageing in Australia." Ageing and Society 39, no. 7 (March 13, 2018): 1409–35. http://dx.doi.org/10.1017/s0144686x18000028.

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ABSTRACTEconomists typically argue population ageing generates fiscal pressures by restricting the tax base while increasing demands for social spending. Alongside other economic pressures associated with neoliberalism, this dynamic contributes to a politics of ‘enduring austerity’ that limits governments’ fiscal discretion. The politics of population ageing reflects modelling techniques, such as generational accounting (GA), which, anticipating future deficits, create demands for policy action today to address projected intergenerational inequalities. Taking Australia as a case study, this pa

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Meng, Sam, Mahinda Siriwardana, and Judith McNeill. "The contribution of carbon pricing to sustainable mining." International Journal of Rural Law and Policy, no. 1 (September 10, 2014): 1–8. http://dx.doi.org/10.5130/ijrlp.i1.2014.3851.

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Reductions in greenhouse gas emissions are essential to reducing the rate and scale of anthropogenic climate change to levels that can sustain the planet’s biosphere. A carbon tax is a policy measure that is designed to reduce greenhouse gas emissions by increasing the prices of the highest carbon-polluting goods and services in an economy, thus encouraging substitution towards resultant relatively cheaper and less-polluting goods where possible. When Australia introduced such a tax in 2012, there was a fear that it could threaten the resources boom, considered the engine of Australian economi

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Liu, Benjamin, Allen Huang, and Brett Freudenberg. "The impact of the GST on mortgage pricing of Australian credit unions." Accounting Research Journal 27, no. 1 (July 7, 2014): 37–51. http://dx.doi.org/10.1108/arj-08-2013-0059.

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Purpose – The purpose of this paper is to investigate the impact of the Goods and Services Tax (GST) on mortgage pricing and to measure the GST shifting ratio of Australian credit unions. Design/methodology/approach – Using the proprietary data from 79 credit unions in Australia, we perform multivariate regression analysis on the effect of the GST on mortgage effective yield spreads and interest margins, respectively. We also introduce a model that is used to measure the GST shifting ratio. Findings – We document that the introduction of the GST in July 2000 led to the substantial rise in mort

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Ihalanayake, Ranjith. "Tourism taxes and negative externalities in tourism in australia: A CGE approach." Corporate Ownership and Control 10, no. 4 (2013): 200–214. http://dx.doi.org/10.22495/cocv10i4c1art4.

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In this paper we analyse general equilibrium effects of an increase in a tourism tax which we hypothetically designed to internalise negative externalities of international tourism in Australia. Several simulations were carried out using a computable general equilibrium (CGE) model of the Australian economy. The simulations were carried out assuming two different economic environments, the short-run and the long-run. The simulation results suggest that due to an increase in tourism taxes, the international tourism sector tends to contract while the other sectors expand. Overall, an increase in

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17

Pope, Jeff. "The Compliance Costs of Taxation in Australia and Tax Simplification: The Issues." Australian Journal of Management 18, no. 1 (June 1993): 69–89. http://dx.doi.org/10.1177/031289629301800104.

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Guest, Ross. "Population Ageing, Fiscal Pressure and Tax Smoothing: A CGE Application to Australia*." Fiscal Studies 27, no. 2 (June 2006): 183–203. http://dx.doi.org/10.1111/j.1475-5890.2006.00032.x.

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Killian, Sheila, Stewart S. Karlinsky, Garry Payne, and Jackie Arendse. "Mixed Blessing of Being Designated a Small Business: A Four Country Comparison." ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 16–34. http://dx.doi.org/10.2308/jltr.2007.5.1.16.

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This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well. A fundamental question that arises when discussing tax incentives and disincent

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20

Lewis, David. "Taxation aspects of climate change management measures." APPEA Journal 50, no. 1 (2010): 253. http://dx.doi.org/10.1071/aj09015.

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Climate change is undoubtedly one of the greatest economic, social, and environmental challenges now facing the world. The present Australian Government is committed to acting on climate change and Australia’s progress towards its emissions reduction targets is being closely watched internationally. To contribute effectively to global climate change action, Australia must demonstrate its ability to implement robust and sustainable domestic emissions management legislation. The Carbon Pollution Reduction Scheme (CPRS), modelled after the cap-and-trade system, continues to be debated by our poli

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JAMES, SIMON, and IAN WALLSCHUTZKY. "Tax Law Improvement in Australia and the UK: The Need for a Strategy for Simplification." Fiscal Studies 18, no. 4 (November 1997): 445–60. http://dx.doi.org/10.1111/j.1475-5890.1997.tb00273.x.

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22

Marriott, Lisa, and Dalice Sim. "Social inequity, taxes and welfare in Australasia." Accounting, Auditing & Accountability Journal 32, no. 7 (September 16, 2019): 2004–30. http://dx.doi.org/10.1108/aaaj-02-2016-2432.

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Purpose The purpose of this paper is to highlight, challenge and explain the inequitable treatment of tax and welfare fraudsters in the criminal justice systems of Australia and New Zealand. The authors offer prejudice by way of explanation and suggest that it is also prejudice that restricts the implementation of more equitable processes. A second objective of the study is to highlight the importance of critical tax research as an instrument to agitate for social change. Design/methodology/approach A survey captures 3,000 respondents’ perceptions of the likelihood that different “types” of pe

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23

Harrison, Julie, and Mark Keating. "The deductibility of Sarbanes-Oxley costs incurred by Australasian companies." Accounting Research Journal 27, no. 1 (July 7, 2014): 52–70. http://dx.doi.org/10.1108/arj-09-2013-0064.

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Purpose – This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing regimes of Australia and New Zealand (NZ). Reference is also made to the Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines and the US transfer pricing regulations. Australasian and New Zealand subsidiaries of US parent companies frequently incur costs related to their pa

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Nandan, Ruvendra, and Susan Ciccotosto. "Networks in knowledge-intensive industry: the case of a regional accountants' network." Journal of Accounting & Organizational Change 10, no. 1 (February 25, 2014): 2–21. http://dx.doi.org/10.1108/jaoc-01-2012-0008.

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Purpose – The paper aims to explore the reasons behind the formation of a regional accountants' network located in North Queensland, Australia, and examine in depth how relationships are constituted and maintained between the network members. The study also looks at the benefits arising from the network, structural constraints and the reasons behind its demise. Design/methodology/approach – This study adopts a more contemporary theoretical perspective which draws upon the notion of social capital that facilitates networks' capacity and capabilities for creating, sharing and accessing knowledge

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Le, Nguyen Ngoc Anh, Xiangkang Yin, and Jing Zhao. "Effects of investor tax heterogeneity on stock prices and trading behaviour around the ex‐dividend day: the case of Australia." Accounting & Finance 60, no. 4 (August 7, 2019): 3775–812. http://dx.doi.org/10.1111/acfi.12520.

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Goela, Neelam, and Jayne E. Bisman. "A MODEL AND RESEARCH AGENDA FOR LEASE DECISION MAKING." Indonesian Management and Accounting Research 12, no. 1 (January 3, 2013): 95. http://dx.doi.org/10.25105/imar.v12i1.1175.

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<p>Internationally, the accounting and finance literature provides a basis for identifying a range of rationales used in lease decision-making, and a number of accounting and financial factors purported to influence the lease versus borrow and buy decision, particularly with respect to finance leases, has been identified. In this paper the lease versus borrow and buy decision is characterised as multidimensional and multi-factorial. A simple trend analysis of archival, statistical data of leasing in Australia over sixteen financial years (1985-86 to 2000-01) is presented to form a basis

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27

Yarram, Subba Reddy. "Corporate governance ratings and the dividend payout decisions of Australian corporate firms." International Journal of Managerial Finance 11, no. 2 (April 7, 2015): 162–78. http://dx.doi.org/10.1108/ijmf-01-2013-0012.

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Purpose – The purpose of this paper is to examine the influence of corporate governance on the dividend payout decisions of Australian firms by considering two related objectives. First, it considers the role of corporate governance ratings (CGRs) on the decision to pay or not to pay dividends. Second, it considers the influence of CGRs on the average dividend payout level of Australian firms. Design/methodology/approach – The sample consists of 413 non-financial firms included in the All Ordinaries Index for the period 2004-2009. A logit model is employed to analyse the decision to pay or omi

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Bird, Ron, F. Douglas Foster, Jack Gray, Adrian M. Raftery, Susan Thorp, and Danny Yeung. "Who starts a self-managed superannuation fund and why?" Australian Journal of Management 43, no. 3 (May 1, 2018): 373–403. http://dx.doi.org/10.1177/0312896217747331.

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Self-managed superannuation funds (SMSFs) – small retirement savings funds with four or fewer members – now manage almost one-third of retirement savings in Australia, and serve over 1 million members. The number of SMSFs has increased to more than half a million in two decades, yet little is known about the reasons people start the funds and how they operate. We use a survey of more than 500 SMSF members and 500 large superannuation fund members to analyse why SMSF members commence and manage their own fund, compared to similar people who stay with a large fund. We find that control over inve

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Lowies, Braam, Robert Brenton Whait, Christa Viljoen, and Stanley McGreal. "Fractional ownership – an alternative residential property investment vehicle." Journal of Property Investment & Finance 36, no. 6 (September 3, 2018): 513–22. http://dx.doi.org/10.1108/jpif-02-2018-0013.

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Purpose The purpose of this paper is to determine the profile of the typical online fractional residential property investor in Australia. This study also seeks to understand the motives for engaging with and investing in alternative residential property investments. Design/methodology/approach This study employs a survey-based design via an online questionnaire to gather information on investor age, gender, type, education levels, time horizons and investment history and risk and return expectations. It also gathers information regarding investors’ financial literacy including tax implication

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Laing, Gregory Kenneth, and Ronald William Perrin. "Attitudes on Financial Reporting Issues: An Australian Study." International Journal of Accounting and Financial Reporting 1, no. 1 (September 1, 2011): 99. http://dx.doi.org/10.5296/ijafr.v1i1.856.

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The aim of this research was to test the attitudes of professional accountants with regards to financial reporting issues. Given the changes arising from the adoption of the International Accounting Standards the expectation was that problems identified by prior research would have been mitigated. Surveys were conducted of accounting professionals using the questionnaire instrument designed by Francia and Strawser (1971). The data were collated and processed to determine the perceived information deficiency and importance of the various aspects of financial reporting. The major items in which

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Williams, Melinda, Sandra C. Jones, Peter Caputi, and Don Iverson. "Do Australian adolescent female fake tan (sunless tan) users practice better sun-protection behaviours than non-users?" Health Education Journal 71, no. 6 (September 13, 2011): 654–61. http://dx.doi.org/10.1177/0017896911419344.

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Objective: To determine differences in sun-protection behaviours, and incidence of sunburn, between Australian adolescent female fake tan users and non-users. Design: Cross sectional survey. Method: 398 adolescent females aged 12 to 18 years participated in a survey at public venues, schools, and online. The main outcome measures were self-reported fake tan usage in the past 12 months, frequency of sunburns and habitual sun-protection behaviours. Setting: Surveys were completed in New South Wales, Australia. Results: The prevalence of self-reported use of fake tanning products in the past 12 m

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Monem, Reza M. "Political costs and lobbying activity of Australian gold mining firms." Corporate Ownership and Control 3, no. 2 (2006): 35–44. http://dx.doi.org/10.22495/cocv3i2p5.

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This paper provides empirical evidence on the lobbying behaviour induced by political costs in the Australian gold mining industry. The Australian gold mining industry remained tax-exempt for nearly seven decades until 1 January 1991. Due to its rapid prosperity in the early 1980s, the industry came under intense political scrutiny in the mid- to late-1980s. In particular, in December 1985 a federal tax inquiry was commissioned which investigated the economic and social impact of removing the tax-exempt status of the industry. Using the voluntary submissions to the federal tax inquiry as a mea

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Bian, Chao, Christopher Gan, Zhaohua Li, and Baiding Hu. "CEO pay-risk sensitivity, firm policies, and 2009 Australian tax reforms." International Journal of Managerial Finance 14, no. 1 (February 5, 2018): 54–77. http://dx.doi.org/10.1108/ijmf-05-2016-0103.

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Purpose The purpose of this paper is to examine the effects of chief executive officer (CEO) vega on firm policies in the Australian share market based on a panel data set drawn from the 137 Australian public firms for the period 2003-2012. Design/methodology/approach To allow mutual causation between our variables, the authors use the two-stage least squares estimation method, controlling for firm fixed effects. The authors use the difference-in-differences model to test whether the 2009 Australian tax reforms may discourage high-vega CEOs to take value-enhancing risks. Findings The authors f

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Taylor, Grantley, and Grant Richardson. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms." Journal of International Accounting, Auditing and Taxation 22, no. 1 (January 2013): 12–25. http://dx.doi.org/10.1016/j.intaccaudtax.2013.02.005.

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Yunus, Somaiya, Evangeline O. Elijido-Ten, and Subhash Abhayawansa. "Impact of stakeholder pressure on the adoption of carbon management strategies." Sustainability Accounting, Management and Policy Journal 11, no. 7 (February 10, 2020): 1189–212. http://dx.doi.org/10.1108/sampj-04-2019-0135.

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Purpose This paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to adopt carbon management strategies (CMSs). Design/methodology/approach A logistic panel regression model is estimated using longitudinal data from Australia’s Top-200 listed firms over seven years from 2009 to 2015. The authors test the firm’s propensity to adopt CMSs conditioned on the influence of four groups of stakeholders: the regulators, institutional investors, media and creditors. Data on CMSs adopted by firms a

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Cummings, James Richard, and Alex Frino. "Tax Effects on the Pricing of Australian Stock Index Futures." Australian Journal of Management 33, no. 2 (December 2008): 391–406. http://dx.doi.org/10.1177/031289620803300209.

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Taylor, Grantley, Grant Richardson, and Ross Taplin. "Determinants of tax haven utilization: evidence from Australian firms." Accounting & Finance 55, no. 2 (January 15, 2014): 545–74. http://dx.doi.org/10.1111/acfi.12064.

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Dempsey, Mike, and Graham Partington. "Cost of capital equations under the Australian imputation tax system." Accounting & Finance 48, no. 3 (September 2008): 439–60. http://dx.doi.org/10.1111/j.1467-629x.2007.00252.x.

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Monkhouse, Peter H. L. "THE COST OF EQUITY UNDER THE AUSTRALIAN DIVIDEND IMPUTATION TAX SYSTEM." Accounting & Finance 33, no. 2 (July 8, 2010): 1–18. http://dx.doi.org/10.1111/j.1467-629x.1993.tb00321.x.

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Cheng, Alvin, Keith Hooper, and Howard Davey. "A Capital Gains Tax for New Zealand: A Comparative Study of the UK and Australian Models." Asian Review of Accounting 8, no. 2 (February 2000): 43–59. http://dx.doi.org/10.1108/eb060728.

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Ricketts, Robert C., and Brett R. Wilkinson. "The Effects of Shareholder Dividend Taxes: Evidence from the Australian Tax Integration Environment." Journal of International Accounting Research 7, no. 1 (January 2008): 77–96. http://dx.doi.org/10.2308/jiar.2008.7.1.77.

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Chan, Keith K. W., Damien W. McColough, and Michael T. Skully. "Australian Tax Changes and Dividend Reinvestment Announcement Effects: A Pre- and Post-Imputation Study." Australian Journal of Management 18, no. 1 (June 1993): 41–62. http://dx.doi.org/10.1177/031289629301800102.

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Eulaiwi, Baban, Ahmed Al-Hadi, Grantley Taylor, Saurav Dutta, Lien Duong, and Grant Richardson. "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations." Journal of Contemporary Accounting & Economics 17, no. 2 (August 2021): 100262. http://dx.doi.org/10.1016/j.jcae.2021.100262.

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Ribeiro, Rosilene V., Vasant Hirani, Alistair M. Senior, Alison K. Gosby, Robert G. Cumming, Fiona M. Blyth, Vasi Naganathan, et al. "Diet quality and its implications on the cardio-metabolic, physical and general health of older men: the Concord Health and Ageing in Men Project (CHAMP)." British Journal of Nutrition 118, no. 2 (July 28, 2017): 130–43. http://dx.doi.org/10.1017/s0007114517001738.

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AbstractThe revised Dietary Guideline Index (DGI-2013) scores individuals’ diets according to their compliance with the Australian Dietary Guideline (ADG). This cross-sectional study assesses the diet quality of 794 community-dwelling men aged 74 years and older, living in Sydney, Australia participating in the Concord Health and Ageing in Men Project; it also examines sociodemographic and lifestyle factors associated with DGI-2013 scores; it studies associations between DGI-2103 scores and the following measures: homoeostasis model assessment – insulin resistance, LDL-cholesterol, HDL-cholest

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Fargher, Ian. "Valuation and Service Trusts." Australasian Business, Accounting & Finance Journal 15, no. 2 (2021): 83–102. http://dx.doi.org/10.14453/aabfj.v15i2.6.

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The oblique nature of control over assets of a trust has always been challenging when personal asset distribution is at issue. This is no more apparent than in the context of Family Law. Complex organisational arrangements may make sense when considering tax planning or asset protection strategies, however, they may present difficulties for the application of sections 79 and 75 of the Family Law Act 1975. Specific difficulties are experienced when dissecting the economic structures of professionals, where the issues of professional and business intangible assets and tangible assets are held wi

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Nyberg, Daniel, and John Murray. "Corporate Politics in the Public Sphere: Corporate Citizenspeak in a Mass Media Policy Contest." Business & Society 59, no. 4 (December 12, 2017): 579–611. http://dx.doi.org/10.1177/0007650317746176.

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This article connects the previously isolated literatures on corporate citizenship and corporate political activity to explain how firms construct political influence in the public sphere. The public engagement of firms as political actors is explored empirically through a discursive analysis of a public debate between the mining industry and the Australian government over a proposed tax. The findings show how the mining industry acted as a corporate citizen concerned about the common good. This, in turn, legitimized corporate political activity, which undermined deliberation about the common

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Loh, Jennifer M. I., and Natasha Loi. "Tit for tat: burnout as a mediator between workplace incivility and instigated workplace incivility." Asia-Pacific Journal of Business Administration 10, no. 1 (April 3, 2018): 100–111. http://dx.doi.org/10.1108/apjba-11-2017-0132.

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Purpose The purpose of this paper is to investigate the role of burnout as a mediator in the relationship between workplace incivility (WI) and instigated WI. Design/methodology/approach A survey of 303 white collar employees from small- to medium-size industries in Australia was conducted. Self-reported measures were used to obtain data on WI, burnout, and instigated WI. Mediation analyses with bootstrap via PROCESS was used ascertain the proposed relationship. Findings Results indicated that WI was positively linked to instigated WI. Importantly, results indicated that burnout fully mediated

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Mita, Aria Farah, Sidharta Utama, Fitriany Fitriany, and Etty R. Wulandari. "The adoption of IFRS, comparability of financial statements and foreign investors’ ownership." Asian Review of Accounting 26, no. 3 (September 10, 2018): 391–411. http://dx.doi.org/10.1108/ara-04-2017-0064.

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Purpose The purpose of this paper is to examine the indirect effect of the International Financial Reporting Standard (IFRS) adoption in increasing the foreign investors’ ownership through the improvement of comparability of financial statements. Design/methodology/approach This study employs listed companies in 18 countries across Europe, Asia, Africa, and Australia with an observation period from 2003 to 2012. Unlike previous studies, this study uses a continuous variable to measure the level of IFRS adoption which is measured at the country level. This study includes countries that do not f

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Black, Lucinda J., Sally Burrows, Robyn M. Lucas, Carina E. Marshall, Rae-Chi Huang, Wendy Chan She Ping-Delfos, Lawrence J. Beilin, et al. "Serum 25-hydroxyvitamin D concentrations and cardiometabolic risk factors in adolescents and young adults." British Journal of Nutrition 115, no. 11 (April 8, 2016): 1994–2002. http://dx.doi.org/10.1017/s0007114516001185.

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AbstractEvidence associating serum 25-hydroxyvitamin D (25(OH)D) concentrations and cardiometabolic risk factors is inconsistent and studies have largely been conducted in adult populations. We examined the prospective associations between serum 25(OH)D concentrations and cardiometabolic risk factors from adolescence to young adulthood in the West Australian Pregnancy Cohort (Raine) Study. Serum 25(OH)D concentrations, BMI, homoeostasis model assessment for insulin resistance (HOMA-IR), TAG, HDL-cholesterol and systolic blood pressure (SBP) were measured at the 17-year (n 1015) and 20-year (n

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Zhang, J., J. Liu, S. Tao, and G. A. Ban-Weiss. "Long-range transport of black carbon to the Pacific Ocean and its dependence on aging timescale." Atmospheric Chemistry and Physics Discussions 15, no. 12 (June 22, 2015): 16945–83. http://dx.doi.org/10.5194/acpd-15-16945-2015.

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Abstract. Improving the ability of global models to predict concentrations of black carbon (BC) over the Pacific Ocean is essential to evaluate the impact of BC on marine climate. In this study, we tag BC tracers from 13 source regions around the globe in a global chemical transport model MOZART-4. Numerous sensitivity simulations are carried out varying the aging timescale of BC emitted from each source region. The aging timescale for each source region is optimized by minimizing errors in vertical profiles of BC mass mixing ratios between simulations and HIAPER Pole-to-Pole Observations (HIP

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