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Articles 61 - 67 of 67
Full-Text Articles in Business
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan
Theses: Doctorates and Masters
The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Theses: Doctorates and Masters
This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …
A Policy Analysis Of A Private Sector Company's Response To The Career Start Traineeship, Sherry Donaldson
A Policy Analysis Of A Private Sector Company's Response To The Career Start Traineeship, Sherry Donaldson
Theses: Doctorates and Masters
During 1994 BHP Iron Ore is investigating the costs benefits and possibilities of introducing a new Traineeship scheme called Career Start for the Metals and Engineering sector of its workforce. This study explores the factors which impact upon the introduction of the new competency based training scheme. It provides BHP with information for determining whether to adopt the Traineeship scheme as the sole entry level training program for the company, whether to reject the Traineeship scheme altogether, whether to run the Traineeship scheme side by side with the Apprenticeship scheme or to integrate it with the current Apprenticeship scheme in …
Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez
Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez
Theses: Doctorates and Masters
Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia, which provides …
Determinants Of Accounting Policy For Identifiable Intangible Assets, Yuan Chew
Determinants Of Accounting Policy For Identifiable Intangible Assets, Yuan Chew
Theses : Honours
This research replicates with modifications the previous study by Coombes, Otto and Stokes (1993) which examines the economic determinants of the amortisation of identifiable intangible assets (lIAs). The study focuses on the published consolidated annual reports of a sample of top 150 listed Australian companies, ranked by market capitalisation, as at June 1989, over the period 1989 to 1990, whereas the previous study by Coombes et al. (1993) concentrates on the top 150 listed Australian companies, ranked by market capitalisation, as at 30 June, 1988, over the period 1986 to 1989. The empirical evidence of the present research using contracting …
The Systematic Interest Rate Risk Of The Returns On Australian Bank Shares, Michael Shanahan
The Systematic Interest Rate Risk Of The Returns On Australian Bank Shares, Michael Shanahan
Theses : Honours
This paper examines the relationship bank share returns have with interest rate changes. Specifically, what is the systematic interest rate risk of Australian bank share returns. The reasons why bank shares and interest rates possibly have a relationship with interest rates are numerous, interrelated and complicated. Shares and interest rates generally have a relationship because of the comparison made between interest bearing securities and dividend paying shares. However, the relationship is compounded with banks, because of their exposure to interest rate risk. This paper involves two separate analyses. The firp.t part involves attempting to measure a bank share's interest rate …
Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor
Determinants Of A Firm's Approach To Accounting For Goodwill, Christine E. Taylor
Theses : Honours
The purpose of this study is to ascertain factors that may explain an Australian firm's approach to accounting for goodwill and to examine the diversity that existed in accounting for goodwill in the pre-standard era. Utilising a costly contracting framework, determinants of the accounting policy choice are proposed and three separate groups of hypotheses are formulated. The ex ante hypothesis in this study utilises industry as an explanatory variable that would be expected to explain the motivations of accounting choices by firms. It was found that there is no significant association between industry classification and the choice of method in …