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Full-Text Articles in Business
International Trends In Evaluating University Research Outcomes: What Lessons For Australia, Samuel Garrett-Jones
International Trends In Evaluating University Research Outcomes: What Lessons For Australia, Samuel Garrett-Jones
Samuel Garrett-Jones
An international study compared methods used to monitor and evaluate the outcomes of university research in the United States, Canada, the Netherlands and elsewhere. It aimed to provide a foundation for improving the evaluation of research and research training in Australian universities. Evaluation methods were considered in terms of their audience, the type of outputs, outcomes or impacts being measured, and the types of research funding support schemes to which they were applied. The study found that Australian research agencies are generally in line with ‘common practice’ in the countries studied, and in some cases in advance of it. The …
Taxes, International Clienteles And The Value Of Adr Dividends, Aelee Jun, Graham H. Partington
Taxes, International Clienteles And The Value Of Adr Dividends, Aelee Jun, Graham H. Partington
Faculty of Business - Papers (Archive)
The values of ADR dividends are estimated from the period when, due to different ex-dividend dates, the ADRs and their underlying Australian stocks trade with differential dividend entitlements. These estimates of ADR dividend values are significantly less noisy than traditional exdividend estimates. The ADR dividends are valued at less than their face value and the dividends on the stocks at more than their face value. This is consistent with the ADRs being held by U.S. investors placing little value on the imputation tax credits attached to the dividends and the converse for Australian resident investors.