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Pricing Of Innate And Discretionary Accruals In Australian Debt, Husam Aldamen, Keith Duncan
Pricing Of Innate And Discretionary Accruals In Australian Debt, Husam Aldamen, Keith Duncan
Keith Duncan
This paper addresses the conflicting evidence on the role of accruals in debt pricing. We show that the two subcomponents of accruals quality, innate and discretionary accruals, both impact the debt pricing. Higher innate accruals increases cost of debt, consistent with the prior evidence (Francis et al., 2005; Gray et al., 2009). However, we also find that higher discretionary accruals reduce the cost of debt. This contrasts with the prior evidence of a positive association between discretionary accruals and cost and debt (Francis et al., 2005), and no association (Gray et al., 2009). We show that noisy measurement of cost …
Security Without Secrecy? Counter-Terrorism, Asio And Access To Information, Mark Rix
Security Without Secrecy? Counter-Terrorism, Asio And Access To Information, Mark Rix
Mark Rix
The Foreign Office declined to disclose the reasons for deciding that specific files should be withheld, with the result that the reason for the continuing secrecy is itself ... a secret.
Exchange Of Information Agreements With Tax Havens: How Will This Affect The Rights Of Non-Resident Taxpayers And Investors?, John Mclaren
Exchange Of Information Agreements With Tax Havens: How Will This Affect The Rights Of Non-Resident Taxpayers And Investors?, John Mclaren
John McLaren
The Organisation for Economic Cooperation and Development (OECD) appears to have been successful in convincing tax havens and countries with strict bank secrecy laws to exchange information on non-resident taxpayers, investors and businesses using their financial services. As at 18 August 2010, the OECD have confirmed that more than 320 Tax Information Exchange Agreements (TIEAs) and 150 Double Taxation Conventions that incorporate the new transparency standards have been signed between OECD member countries and non-OECD member states since 2006.531 While this situation may be good for tax administrators in the pursuit of their goal of maximising the collection of tax …
Machine Learning Techniques And Use Of Event Information For Stock Market Prediction: A Survey And Evaluation, Paul D. Yoo, Maria H. Kim, Tony Jan
Machine Learning Techniques And Use Of Event Information For Stock Market Prediction: A Survey And Evaluation, Paul D. Yoo, Maria H. Kim, Tony Jan
Maria Kim
This paper surveys machine learning techniques for stock market prediction. The prediction of stock markets is regarded as a challenging task of financial time series prediction. In this paper, we present recent developments in stock market prediction models, and discuss their advantages and disadvantages. In addition, we investigate various global events and their issues on predicting stock markets. From this survey, we found that incorporating event information with prediction model plays very important roles for more accurate prediction. Hence, an accurate event weighting method and a stable automated event extraction system are required to provide better performance in financial time …
Australian Online Public Information Systems: A User-Centred Study Of An Evolving Public Health Website, Helen Hasan, Joseph Meloche, Sumayya Banna
Australian Online Public Information Systems: A User-Centred Study Of An Evolving Public Health Website, Helen Hasan, Joseph Meloche, Sumayya Banna
Helen Hasan
The strategic, transformational nature of many information systems projects is now widely understood. Large-scale implementations of systems are known to require significant management of organisational change in order to be successful. Moreover, projects are rarely executed in isolation - most organisations have a large programme of projects being implemented at any one time. However, project and value management methodologies provide ad hoc definitions of the relationship between a project and its environment. This limits the ability of an organisation to manage the larger dynamics between projects and organisations, over time, and between projects. The contribution of this paper, therefore, is …