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Full-Text Articles in Business
Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa
Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa
Faculty of Commerce - Papers (Archive)
This paper examines the extent of disclosures in company annual reports of Sri Lankan listedcompanies and the user perceptions on the importance of information disclosed in company annualreports. For this purpose, annul reports of 65 Sri Lankan listed companies were analysed using adisclosure index. Furthermore, a questionnaire survey was conducted covering seven user groups toexamine the importance they attached to various information items disclosed in company annualreports. The results of the study revealed a fairly high level of overall disclosure (69.8%) in Sri Lankancompany annual reports with 90 per cent of the sample companies disclosing 43 per cent ofinformation items …
The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
The Distinction Between Tax Avoidance And Tax Evasion Has Become Blurred In Australia: Why Has It Happened?, John Mclaren
Faculty of Business - Papers (Archive)
The distinction between tax avoidance and tax evasion has been well established in the Australian taxation system. However, for some time the Australian Government has ignored the difference between the two concepts when it comes to Australians using tax havens and being investigated as part of 'Project Wickenby'.1The Australian Government is deliberately labelling all attempts to minimise income tax through the use of tax havens and offshore financial centres (OFCs) as tax evasion and therefore a criminal act. There have been examples quoted in the press where the Australian Crime Commission, conducting investigations as part of 'Project Wickenby', have gained …
Non-Tradable Share Reform And Convergence Between Chinese Cross-Listed A And H Shares, Yuan Fang Zhao, Andrew S. Tan, Gary G. Tian
Non-Tradable Share Reform And Convergence Between Chinese Cross-Listed A And H Shares, Yuan Fang Zhao, Andrew S. Tan, Gary G. Tian
Faculty of Commerce - Papers (Archive)
This paper explores the impact of China's two recent stock market reforms, i.e.non-tradable share reform and QFII procedures, on the price linkages of A- and H- sharesby using the technique of cointegration. We found that although A-share index andH-share index is still segmented, the price linkages between individual A-shares and theircross-listed H-shares have been straightened since the two policies implemented. Weargued that ownership restrictions contributed to the market segmentation of Chinese andHong Kong's stock markets and the integration process of China and Hong Kong seemsto be a gradual progress.
The Value Of Prerequisites: A Link Between Understanding And Progression, Vicki Baard, Edmund W. Watts
The Value Of Prerequisites: A Link Between Understanding And Progression, Vicki Baard, Edmund W. Watts
Faculty of Commerce - Papers (Archive)
This paper contributes to the debate about the value of discipline-specific prerequisites. The study compared the results of students from 2003 to 2006 completing the subject Principles of Finance and who had completed the subject Business Statistics, to students who had not. This comparison indicated that the students who completed Business Statistics performed significantly better overall than those students who had not. The findings imply that discipline-specific prerequisites provide students with a minimum level of understanding required to undertake advanced subjects, and can improve their chance of success.