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Faculty of Commerce - Papers (Archive)

2007

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Full-Text Articles in Business

Dynamic Linkages Between The Thai And International Stock Markets, Surachai Chancharat, Abbas Valadkhani Jan 2007

Dynamic Linkages Between The Thai And International Stock Markets, Surachai Chancharat, Abbas Valadkhani

Faculty of Commerce - Papers (Archive)

This paper investigates the existence of cointegration and causality between the stock market price indices of Thailand and its major trading partners using monthly data (1987-2005). The Engle-Granger two-step procedure and Gregory and Hansen (1996) test (allowing for one structural break) provide no evidence of a long-run relationship between the stock prices of Thailand and these countries. We argue that there exist potential long-run benefits from diversifying the investment portfolios internationally to reduce the associated systematic risks across countries. However, in the short run there are three unidirectional Granger causalities running from the stock returns of Hong Kong, the Philippines …


Differences Within And Between Travel Preference, Planned Travel And Choice Behavior Of Australians Travelling To Asian And Overseas Destinations, Uraiporn Kattiyapornpong, Kenneth E. Miller Jan 2007

Differences Within And Between Travel Preference, Planned Travel And Choice Behavior Of Australians Travelling To Asian And Overseas Destinations, Uraiporn Kattiyapornpong, Kenneth E. Miller

Faculty of Commerce - Papers (Archive)

This study seeks to examine differences in travel preference, travel intention and destination choice behavior of an aggregated set of Australian travelers. Additionally the study seeks to relate income, age, gender, life cycle and life style of Australians to the preference, planning and choice of Asian and overseas destinations. A large representative sample of 49,000 Australian respondents is utilized. Binomial regression is used to profile travelers to Asia and overseas in general. Specific significant variables and differences are highlighted. There are consistent relationships between travel preference, planning and choice and the set of independent variables of income, life cycle and …


A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington Jan 2007

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Faculty of Commerce - Papers (Archive)

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …