Australasian Accounting Business & Finance Journal

Articles from Vol. 5, No. 3, 2011

Are Accounting Metrics Applicable to Human Resources? the Case of Return on Investment in Valuing International Assignments
AbstractThe importance of accounting for human resources has long been recognised by the Accounting profession. Until recently, Human Resource Accounting (HRA) literature has been dominated by discussion as to whether humans fit the traditional definition...
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Assessment of Corporate Governance in Jordan: An Empirical Study
AbstractThis paper assesses the reality of corporate governance in Jordan. It identifies the framework of corporate governance, which has here been set into two dimensions - institutionalisations and regulations - and describes the five major principles...
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Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs
AbstractRecently, Francis, Nanda and Olsson (2008) proposed that earnings quality influence firms' disclosure decisions. We examine whether Corporate Social Responsibility (CSR) disclosure is related to earnings management and if the relationship is...
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Editorial Volume 5 Issue 3
This issue of AABFJ contains a diverse range of articles from accounting, finance, financial planning and education. This issue leads with an article by Cowen, Blair and Taylor (2011) who examine, using a detailed case study, the educational technique...
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How to Manage Foreign Capital Inflows? A Brief Technical Note
AbstractThis note acknowledges the current policy concerns of emerging market economies (EMEs) relating to their foreign capital influxes. Although, capital mobility brings many benefits to a country's economy, it also creates instability and worsens...
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Managerial Ownership, Capital Structure and Firm Value: Evidence from China's Civilian-Run Firms
AbstractThis paper examines the influence of managerial ownership on firm performance through capital-structure choices, using a sample of China's civilian-run firms listed on the Chinese stock market between 2002 and 2007. The empirical results demonstrate...
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The Effects of Industry Type, Company Size and Performance on Chinese Companies' IC Disclosure: A Research Note
AbstractThis paper examines the effects of industry type, firm size and corporate performance on intellectual capital (IC) disclosure among Chinese (mainland) companies. It was found that industry type did not have a significant influence on IC reporting...
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The Use of Scaffolding in the Financial Planning Classroom: An Australian Case Study
AbstractThis paper focuses on changes that can be adopted to ease students' difficulties when challenged to prepare a personal financial plan. It reports the experiences of one Australian university's use of a 'scaffolding' approach that was developed...
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