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Abstract: This paper is concerned with a study of the dividend policies of large Australian companies. A majority of the firms studied used an explicit target payout ratio, reflecting an objective of distributing a more or less fixed proportion of profits in the long run. However, a significant...
Abstract: This paper examines changes which have occurred in government accounting and budgeting from the antecedent system of Treasury control in the colonial era of The Territory of Papua and New Guinea to the contemporary system of Finance control in the Independent State of Papua New Guinea....
Abstract: This paper examines the effect of 1196 earnings announcements on share prices, using the familiar cumulative abnormal return method of analysis. Earnings are partitioned into unexpected earnings increases and decreases using a martingale model. As well, six portfolios are established,...
Abstract: The objectives of this paper are to examine reasons for the Australian Government's decision to create a tax incentive for high risk (hi‐tech) industries. Comparisons are made with similar policies in other countries, and policy issues related to the administration of the Australian...
Book reviewed in this article: M. J. R. Gaffikin (ed.), Contemporary Accounting Thought L. Goldberg and S. A. Leech, An Introduction to Accounting Method Ronald L. Bowra and Frank L. Clarke, Group Accounts in Australia W. J. Kenley, Accounting Requirements of the Companies Act and Codes Nicholas...
Abstract: This paper investigates the sensitivity of the computed loss from holding monetary items to alternative numerical estimating techniques. Using data from 38 companies for the fiscal year 1980‐81, we find that estimation of the loss from holding monetary items is robust with respect to...
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