Academic journal article Australasian Accounting Business & Finance Journal

Editorial Volume 6 Issue 2

Academic journal article Australasian Accounting Business & Finance Journal

Editorial Volume 6 Issue 2

Article excerpt

This issue of AABFJ has several finance articles from a New Zealand context. Koerniadi and Tourani-Rad (2012) examine board independence and firm value. Goslin, Chai and Gunasekarage (2012) consider whether financial statement information can be used to earn abnormal returns. Finally, Yahanpath and Koh (2012) look at bond covenants and the extent to which they offer protection to bondholders.

On the accounting side, Faisal, Tower and Rusmin (2012) examine corporate sustainability disclosures in a global context. Also on a disclosure theme, Harun and Kamase (2012) use an institutional framework to examine a change in local government reporting in Indonesia. Lam, James and Leung (2012) offer a personal reflection on the transformative potential of education. In a brief technical note, Iskra (2012) considers how well current default superannuation investment strategies meet the needs of people nearing retirement.

[Reference]

References

Faisal; Tower, Greg; and Rusmin, Legitimising Corporate Sustainability Reporting Throughout the World, Australasian Accounting Business and Finance Journal, 6(2), 2012, 19-34. Available at:http://ro.uow.edu.au/aabfj/vol6/iss2/3

Goslin, Jonathan; Chai, Daniel; and Gunasekarage, Abeyratna, The Usefulness of Financial Statement Information in Predicting Stock Returns: New Zealand Evidence, Australasian Accounting Business and Finance Journal, 6(2), 2012, 51-70. …

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.