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Journal Cover   Accounting, Accountability & Performance
  [12 followers]  Follow
   Full-text available via subscription Subscription journal
   ISSN (Print) 1445-954X
   Published by RMIT Publishing Homepage  [410 journals]
  • Volume 18 Issue 2 - Topic index Vols 1 to 18
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Editorial policy
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Notes to authors
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - The association between accruals quality and stock
           investment risk: empirical evidence from Thailand
    • Abstract: Issarawornrawanich, Panya; Jaikengkit, Aim-orn
      This study examines the association between accruals quality and stock investment risk for a sample of listed firms in Thailand over the period from 2007 to 2009. The results show that firms with higher accruals quality have lower idiosyncratic risk and total risk. In particular, accruals quality affects information environment of the firm, which in turn affects the stock investment risk. Because our study is premised on the institutional setting of Thailand (a developing country), the findings are generalisable to other countries that share similar characteristics.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Author index Vols 1 to 18
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Subscription
    • PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - Corporate environment strategy, lobby group
           participation and political reaction to New Zealand's Emission Trading
    • Abstract: Bui, B; Houqe, MN
      This paper investigates the effect of a firm's environmental strategy on its political reaction to the proposed Emissions Trading Scheme (ETS) in New Zealand. Using a sample of 33 firms in 4 industries that are affected by the introduction of the ETS, this study finds a contingency relationship between environmental strategy and political reaction. Accordingly, firms adopting a more reactive environmental strategy tend to oppose and dismiss the introduction of an ETS. Additionally, firms that actively participate in different lobby groups are also more likely to dismiss an ETS. A firm's political reaction is also found to correlate with firm size and industry.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - How prevalent are post-completion audits in Australia
    • Abstract: Clarke, Kevin; Walsh, Kathleen; Flanagan, Jack
      Numerous international studies have examined the practices employed by management at each of the component steps within the capital-budgeting decision. However, there are few references to any investigations of post-completion auditing (PCA) practices within the Australian setting. As a result, this paper seeks to take an initial step in addressing this deficit by proposing the following research questions: What is the prevalence of PCA implementation amongst Australian firms? Do Australian firms employ PCA in a formal rather than an ad hoc manner? Where Australian firms employ PCA in an ad hoc manner, why was this approach adopted? What are the disincentives to PCA implementation countenanced by Australian managers? Do contextual variables, such as firm size and industry type, affect the adoption of PCA in the Australian setting? While the current study surveys management from across the spectrum of industries, it gives additional focus to the mining sector. Given the economic importance of (and the magnitude of capital investment in) that sector over the last decade, the current study compares the adoption of the PCA process by firms in the mining sector against firms in other sectors in Australia.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
  • Volume 18 Issue 2 - What can we learn from the chairmen's statements of
           Australian companies: A textual difference study
    • Abstract: Cen, Z; Cai, R
      The purpose of this study is to contribute to research on impression management in corporate annual reports in an Australian context. A research question is investigated: do the most profitable Australian companies, assessed by percentage change in profit before tax, organise the chairmen's statements of their corporate annual reports and disclose information in a way that is significantly different from the least profitable companies? The results of this study are indicative that impression management had occurred in chairmen's statements of Australian corporations.

      PubDate: Mon, 14 Sep 2015 14:23:20 GMT
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