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Full-Text Articles in Business
Predicting Corporate Failure: Supporting The Case For The Inclusion Of Cash Flow Factors When Using Modelling As A Tool, Bill Wilkinson
Predicting Corporate Failure: Supporting The Case For The Inclusion Of Cash Flow Factors When Using Modelling As A Tool, Bill Wilkinson
Bill Wilkinson
Corporate failure is a regularly recurring problem for stakeholders, particularly investors, creditors and customers. Early attempts at predicting such failure typically relied on analysis of individual performance measurements such as accounting ratios; it was not until the late 1960s that a modelling approach to the problem started to evolve. Altman's Z-score model was the first approach to combine a series of weighted ratios using the statistical technique of multiple discriminant analysis (MDA) to arrive at a final score, which was used to determine whether or not a company was likely to fail. Substantial research has followed over the subsequent 40 …
Taxation And Company Law Case Book, John Mclaren, Melissa Simpson
Taxation And Company Law Case Book, John Mclaren, Melissa Simpson
John McLaren
The Taxation and Company Law Casebook provides a concise, yet detailed summary of approximately 180 leading Australian and foreign company and taxation cases relevant to the study and practice of Australian company and income tax law. The casebook is designed to be used in conjunction with, and to supplement, a text.
Residential Property, Commercial Property, Goods And Services Tax And Deregistration: A Case Study On How The Gst Law May Have Been Manipulated, Joh Mclaren
John McLaren
When a residential property, being used for commercial purposes is sold to a buyer that intends to operate a professional practice from the premises and one of the vendors is registered for GST, what happens when the registered vendor deregisters from GST ten days before settlement? The purchaser expects to be able to claim the GST included in the price as an input tax credit but on settlement is not given a tax invoice. The purchaser then lodges the Business Activity Statement (BAS) claiming an input tax credit without a tax invoice. The purchaser believed that the Commissioner of Taxation …