Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Voluntary Disclosure Of Cash Flow Information In Australia, Salleh B. Hassan
Voluntary Disclosure Of Cash Flow Information In Australia, Salleh B. Hassan
Theses : Honours
The purpose of this study is to investigate the economic incentives of firms to voluntarily disclose cash flow information prior to the operation of the approved standard AASB 1026 Statement of Cash Flows in 1992. This study theorises that firms voluntarily disclose such financial information because they believe that (1) the cash flow information is useful and relevant (in addition to information in income statement, balance sheet and funds statement), and (2) by voluntarily disclosing cash flow information, it will reduce the agency cost and the political cost. A review of contracting theory and the literature on voluntary disclosure identified …
An Analysis Of Service Quality In Ansett Australia W.A. Division, Jodie R. Buckley
An Analysis Of Service Quality In Ansett Australia W.A. Division, Jodie R. Buckley
Theses : Honours
There is a lack of significant in-depth research, analysing service quality in the travel and tourism industry. This research attempts to contribute to the literature by analysing service quality using Ansett Australia (W.A. Division) as a case study. The approach uses the revised 1990 SERVQUAL instrument, originally developed by Parasuraman, Zeithaml and Berry (1986) and the conceptual model of service quality. The SERVQUAL instrument and conceptual framework form the basis of the theoretical framework and analysis. Three perspectives are considered in the analysis of service quality in Ansett Australia (W.A. Division), namely, front-line employees, management and frequent flyers. Through the …