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In this paper we empirically investigate the tendency for beta risk to meanrevert across industries. Using a sample of Australian stocks over the tenyear period 1989 to 1998, our key results are as follows. We generally observe evidence of a mean reversion tendency in particular, this seems most...
Land rents are sometimes set at a fixed percentage of land value called the ground rental rate, with the land value periodically revised. Intuitively the frequency of revision should affect the appropriate rental rate. This paper derives the relationship between the rental rate and the frequency...
Corporatisation of the New Zealand electricity industry during the 1990s increased the need for improved accountability. The publication of annual reports is one of the prime ways in which organisations meet their accountability obligations. This paper describes the development of a disclosure...
In this paper content analysis is used to examine the lobbying positions of publicly listed companies making submissions on ED 49, Accounting for Identifiable Intangible Assets. A number of content analysis measures are used in an attempt to gain additional insights into the strength of lobbying...
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