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A Pre & Post Analysis Of The Impact Of Carbon Regulation & Ratification Of The Kyoto Protocol: An Australian Perspective, Maya Purushothaman, Ross Taplin Jan 2011

A Pre & Post Analysis Of The Impact Of Carbon Regulation & Ratification Of The Kyoto Protocol: An Australian Perspective, Maya Purushothaman, Ross Taplin

Research outputs 2011

This study examines emission and energy disclosures of 400 randomly selected Australian listed companies in 2005, 2007 and 2009 using a disclosure index derived from the Global Reporting Initiative. The longitudinal nature of this study provides a more comprehensive view of the online emissions and energy disclosures of Australian companies and highlights the impact of the ratification of the Kyoto Protocol and the introduction of carbon regulations, National Greenhouse and Energy Reporting (NGER) and Energy Efficiency Opportunities (EEO).The results were compared between the two periods, it was noted that rate of increase was lower during the latter (2007 to 2009) …


An Investigation Into The Use Of Neural Networks For The Prediction Of The Stock Exchange Of Thailand, Suchira Chaigusin Jan 2011

An Investigation Into The Use Of Neural Networks For The Prediction Of The Stock Exchange Of Thailand, Suchira Chaigusin

Theses: Doctorates and Masters

Stock markets are affected by many interrelated factors such as economics and politics at both national and international levels. Predicting stock indices and determining the set of relevant factors for making accurate predictions are complicated tasks. Neural networks are one of the popular approaches used for research on stock market forecast. This study developed neural networks to predict the movement direction of the next trading day of the Stock Exchange of Thailand (SET) index. The SET has yet to be studied extensively and research focused on the SET will contribute to understanding its unique characteristics and will lead to identifying …


How Green Are Climate Change Issues?: An Auditor's Perspective, Maya Purushothaman, Ross Taplin Jan 2011

How Green Are Climate Change Issues?: An Auditor's Perspective, Maya Purushothaman, Ross Taplin

Research outputs 2011

Climate change and carbon emissions have become an important issue for companies, not only if companies are to maintain legitimacy as good corporate citizens but also financially with the regulation of carbon emissions and the impending introduction of the Australian Emission Trading Scheme (AETS). This paper investigates the role of financial auditors in the climate change debate. Content analysis of the websites of fifteen large auditors in Australia reveals different reactions to this issue, from reacting to proposed legislation to proposing initiatives proactively and providing guidelines for companies. Analysis of the websites from a random sample of companies audited by …