Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Robert Czernkowski"'
Publikováno v:
Buletin Ekonomi Moneter dan Perbankan. 25:173-202
This study examines how financial firms’ tax aggressiveness differs from their peers in other sectors. Using confidential tax return data of the 5,968 largest Indonesian firms from 2009 to 2017, our study finds financial firms to have lower tax bur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::96b2e1881f3375b66b761cc48b39d706
https://doi.org/10.21098/bemp.v25i2.1825
https://doi.org/10.21098/bemp.v25i2.1825
Publikováno v:
The British Accounting Review. 55:101100
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b7ca720edba8e20a6947c690607be917
https://doi.org/10.1016/j.bar.2022.101100
https://doi.org/10.1016/j.bar.2022.101100
Publikováno v:
Accounting & Finance. 61:1081-1104
In recent decades, substantial changes have impacted the global academy, such as the increasing use of key performance metrics for academics. This study provides recent evidence of Australian accounting academics’ performance in publishing in A/A*
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2bd4e1a1e07a6304ea395ec4ab91b6fd
https://doi.org/10.1111/acfi.12604
https://doi.org/10.1111/acfi.12604
Publikováno v:
Accounting Research Journal. 32:692-724
Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, arou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::baf3609a13efb092b122aac4c7f0e364
https://doi.org/10.1108/arj-07-2017-0122
https://doi.org/10.1108/arj-07-2017-0122
Autor:
Robert Czernkowski, Stephen Lim
Publikováno v:
Australian Accounting Review. 29:556-579
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::82d9c5a4cc7c1caba2a07649c27af439
https://doi.org/10.1111/auar.12239
https://doi.org/10.1111/auar.12239
Publikováno v:
Journal of Business Finance & Accounting. 42:310-366
Accounting standard setters have increasingly attempted to align external segment reporting disclosures to a firm's internal reporting structure. We study how this move to the management approach for segment reporting impacted the number of reported
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5b2f861c6b312bd706375133f2e5446f
https://doi.org/10.1111/jbfa.12102
https://doi.org/10.1111/jbfa.12102
Publikováno v:
SSRN Electronic Journal.
© 2017 Elsevier Ltd This study examines the impact of Regulation G in 2003 and the issuance of Compliance and Disclosure Interpretations (C&DIs) in 2010 – on the reporting of non-GAAP earnings. The study finds that (i) both Regulation G and C&DIs
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::eb56db833f8196826facaf12679dc98f
https://doi.org/10.2139/ssrn.2981666
https://doi.org/10.2139/ssrn.2981666
Publikováno v:
Accounting Research Journal. 25:87-99
PurposeThe purpose of this paper is to describe the process of renewal undertaken in a large undergraduate financial reporting subject.Design/methodology/approachThe approach taken in the subject is one in which student engagement is critical. Select
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f688f9fe616bdb761b77d72ab8482d24
https://doi.org/10.1108/10309611211287288
https://doi.org/10.1108/10309611211287288
Publikováno v:
Australian Accounting Review. 22:18-24
In 2007 Australian accounting standards were amended to allow a choice of presenting operating cash flows using either the direct or indirect method. This study investigates the number of ASX-listed entities that switched to the indirect format. Our
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::846eb283e205d7dec348085021043319
https://doi.org/10.1111/j.1835-2561.2011.00156.x
https://doi.org/10.1111/j.1835-2561.2011.00156.x
Publikováno v:
Accounting & Finance. 52:439-466
We investigate the share market response to China’s split share structure reform and find average negative daily return around the government announcement on 29 April 2005. However, there is a turnaround at individual companies’ decision to imple
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f2ae769f3bd58760a88665bd69499446
https://doi.org/10.1111/j.1467-629x.2011.00400.x
https://doi.org/10.1111/j.1467-629x.2011.00400.x