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Exploring Future Hybrid Accounting: A Review of Water Accounting and Management Research Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Siyun Liao,Aila Khan
A review of the literature provides empirical evidence that companies use water accounting (WA) to address water shortages and water management issues. Our systematic review suggests two key points: first, phenomena such as water shortages and freshwater scarcity are no longer limited to less developed areas in Asia. Developed economies may also experience a water crisis. Second, in view of the increased
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Past, Present, and Future of Corporate Social Responsibility and Earnings Management Research Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 F. N. R. M Sofian,I Mohd-Sabrun,R Muhamad
For decades, corporate social responsibility (CSR) has been an area at the heart of business research. The aspects of CSR that researchers have been focusing on have grown exponentially. Most research efforts have dwelled on its positive effects, including good behavioural changes, promising financial performance, social investment and development, and environmental preservation and protection. On
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Help or Hurt? The Impact of ESG on Firm Performance in S&P 500 Non-Financial Firms Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Duy Thanh Nguyen,Thinh Gia Hoang,Hue Gia Tran
The paper aims to investigate the impact of ESG practice on firms’ financial performance in the context of U.S. market from 2018 to 2020. The paper examines a sample of 57 U.S. non-financial firms belonging to the S&P 500. The Two-Stage Least Squares (2SLS) estimation is employed with an instrumental variable - the political views of the states where the studied firms are located. The paper shows that
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The Surge of Environmental Social and Governance Reporting and Sustainable Development Goals: Some Normative Thoughts Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Chitra S de Silva Lokuwaduge,Ciorstan Smark,Monir Mir
The rising demand for Environmental Social and Governance (ESG) disclosure by stakeholders has created a new tide of sustainability reporting, including Sustainable Development Goals (SDGs). With this new rising tide, the need for enhanced credibility in ESG information has stimulated the development of carbon accounting, ESG disclosure measures and regulations around the world. The aim of this article
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COVID-19 Announcements and Investor Reactions on the Australian Securities Exchange Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Hadrian Geri Djajadikerta,Terri Trireksani,Kwadjo Appiagyei
The extraordinary situation due to COVID-19 pandemic has created an opportunity to examine the behavioural patterns of investors by way of the level of trading activities on the Australian Securities Exchange (ASX) around the releases of crucial information regarding the COVID-19 pandemic. This study aims to identify abnormal trading volume at ASX around eight selected significant announcements and
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An Overview of Corporate Fraud and its Prevention Approach Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Md Rashid,Abdullah Al-Mamun,Hajar Roudaki,Qaiser Rafique Yasser
Purpose –The purpose of this paper is to provide a review of the literature on corporate fraud as well as financial crime and the prevention approaches used in different contexts. It also aims to find suitable approaches that have effectively been applied to prevent fraud. In addition, this paper attempts to identify the causes and effects of those frauds on the stakeholders of the business. Desig
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The ICT Antecedents and Sole Proprietary Practicing Audit Firms: A Quantitative Study Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Mohammed Muneerali Thottoli
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Persuasive Communications, Online Reviews and Service Performances – A Study on the Hotel Industry of New Zealand Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Zahir Ahmed,Xinxuan Fan,Mamun Billah
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Editorial Volume 16 Issue 2. March 2022 Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Chitra S. de Silva Lokuwaduge
This Special Issue is based on selected papers from the Environmental Social and Governance (ESG) and Sustainability Conference (2021). This is the second ESG conference held by Victoria University Business School (VUBS) and the Institute of Sustainable Industries and the Liveable Cities (ISILC) of Victoria University, Melbourne, Australia.
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Joint Board-Management Meetings and Firm Performance Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Dian Agustia,Iman Harymawan,John Nowland
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Sustainable Development Goal Disclosures within Australian Superannuation Funds: An Exploratory Study Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 David R.J Moore,Nick Sciulli
The financial reporting landscape is continuing to expand with both regulated and voluntary disclosures making their way into various reporting frameworks. This increased attention to disclosures is being pursued by professional bodies, governments, companies and other organisations given the changing demands by stakeholders for sustainability disclosures. The Australian superannuation industry is
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Melbourne’s Birrarung: the Missed Opportunity for Collaborative Urban River Governance Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 David Goodwin
A report submitted to Victoria’s Minister for Environment, Climate Change & Water in 2015 identified that the mechanisms in place for governance of Melbourne’s Lower Yarra River inhibit the river’s potential to enhance the liveability of the City of Melbourne. An absence of shared strategy and coordinated management across multiple government agencies was highlighted. Recommendations were made for
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Governance and Sustainability in Local Government Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Anona Armstrong,Yongqiang Li
According to auditor reports in 2021, local government councils are failing their communities and their voters. Victorian Auditor General’s Office (VAGO) Reports 2021 suggest that the Councils of local governments are rife with conflicts of interest, manipulation of land deals, lacking independence and captured by their CEOs. The Victorian Government has recently introduced a new Local Government Act
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ESG Risk Disclosure and the Risk of Green Washing Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Chitra S de Silva Lokuwaduge,Keshara M De Silva
There have been growing calls from capital market participants, regulators and other stakeholders around the globe for transparent measurement and disclosure of information about financially material environmental, social and governance (ESG) Risks. Diverse approaches to and objectives of sustainability standards and frameworks pose the threat of increasing greenwashing, a term which encompasses a
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The Implementation of the Broad-Based Black Economic Empowerment (B-BBEE) Policy in South Africa: a Myth or a Reality in SMEs? Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Godfrey Tambudzayi Musabayana,Emmanuel Mutambara
The post independent South African government in 1994 started operating in an environment that was characterised by racial discrimination, exclusion of the black majority from the economic activities of their country and were relegated to second class citizens by apartheid. The Black Economic Empowerment (BEE) became the main driver of the South African Government’s effort to overcome the apartheid
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Human Resource Management in Health Care Industries for Generation Y: Challenges of the 21st Century Australasian Accounting, Business and Finance Journal Pub Date : 2022-01-01 Md Mahamudul Hassan,Mohammad Nurul Alam,Nadine Campbell,Dorothea Bowyer,Md Reaz
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Their Control will Make or Break the Sustainable Clothing Deal-A Study of the Moderating Impact of Actual Behavioural Control on the Purchase Intention-Behaviour Gap for Sustainable Clothing in India Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Jaspreet Kaur,Neha Bhardwaj
The area of the purchase intention and purchase behaviour gap for consumers buying environmentally sustainable products with respect to the Theory of planned behaviour (TPB) framework has been studied extensively in past literature. But literature is scant when one studies the impact of ‘Actual behavioural control’ on the Purchase intention (PI) and purchase behaviour (PB) gap for the consumption of
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Sustainable Development Goals and Economic Growth in Emerging Economies: A Study of Sustainability through International Investments Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Nisha Goel,Gurinder Singh,Hima Bindu Kota,Monir Mir,Ciorstan Smark
Decent work and economic growth are one of the crucial segments of Sustainable development goals, for which an attempt is made in the context of emerging nations to achieve economic growth through International support of investments. This study investigates the impact of international investments, i.e. FDI & FII on the growth of its economy. FDI & FII are attracted with the resources possessed by
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Sustainable Development Goals and Businesses Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Hima Bindu Kota,Gurinder Singh,Monir Mir,Ciorstan Smark,Bhawna Kumar
Editorial, Sustainable Development Goals, Business, India, COVID 19,
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Exchange Rate, Exchange Rate Volatility and Stock Prices: An Analysis of the Symmetric and Asymmetric Effect Using ARDL and NARDL Models Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 La Ode Saidi,Abd Azis Muthalib,Pasrun Adam,Wali Aya Rumbia,La Ode Arsad Sani
This article examined the symmetric and asymmetric effects of the IDR/USD exchange rate and its volatility on stock prices using the monthly time series data of the IDR/USD exchange rate and the Indonesian composite stock price index from January 2006 to July 2019. The data were analyzed using ARDL and NARDL models. The results showed that in the short term, the IDR/USD exchange rate has a symmetry
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Stock Market Crashes in Australia: A Brief Technical Note Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 John Christie
This paper analyses the three stock market crashes in Australia which have occurred since the All Ordinaries Index was established in 1980. The index behaves in an approximately exponential manner leading up to each market crash and this behaviour can be interpreted as a sign of a looming market crash.
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Human Rights from a Social Accounting Perspective in a Post-conflict Environment: The Case of Sri Lanka Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Pavithra Siriwardhane,Prem W.S. Yapa
This paper examines how three decades of civil conflict in Sri Lanka has impacted the perceptions of the accounting practitioners with regard to human rights (both during and post-conflict). Using the legitimacy lens in social accounting and the role of the state-supported accountancy body - Institute of Chartered Accountants Sr Lanka (CASL) human rights case is investigated. Specifically, the study’s
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Corporate Social Performance and Use of Debt: an Examination of Australian Companies Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Subba Reddy Yarram,Josie Fisher
This study examines whether the corporate social performance (CSP) activities of firms influence the structure of debt in the Australian context. Long-term debt is often associated with higher monitoring by lenders, which suggests that firms may benefit from using long-term debt strategically. Short-term debt arises from regular business dealings with a number of primary stakeholders such as customers
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Editorial. Volume 15, Issue 4. Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ciorstan J Smark,Monir Mir
Editorial Volume 15 Issue 4
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Factors Influencing the Processed Pineapple Export Competitiveness of Thailand Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Thanet Wattanakul,Sakkarin Nonthapot,Tanawat Watchalaanun
This study aims to explore the factors influence the competitiveness of Thailand’s processed pineapple exports as well as the impact size of these factors by focusing on canned pineapple (HS 200820) and pineapple juice (HS 200949). This study also determine the competitiveness and market share effects for both products in each market in each Thailand major partner countries. The average price of processed
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The Social Production of Financial Inclusion of Generation Z in Digital Banking Ecosystems Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Diana Kangwa,Joseph Thokozani Mwale,Junaid M. Shaikh
Digital finance is an emerging frontier of financial sector development in the contemporary 21st century. In spite of the known benefits of digital finance, there is a widely held view that digital financial services have not adequately permeated vast segments of society given the disparities in the availability of finance, its accessibility, and use. Therefore, the evolution of financial technologies
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Editorial Volume 15 Issue 3 Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ciorstan Smark,Monir Mir
Editorial volume 15 issue 3
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Australian, Malaysian and Indonesian Accounting Academics' Teaching Experiences During the COVID-19 Pandemic Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Hadrian Geri Djajadikerta,Terri Trireksani,Tricia Ong,Saiyidi Mat Roni,Soheil Kazemian,Junru Zhang,Abd Halim Mohd Noor,Shafinar Ismail,Mohamad Azmi Nias Ahmad,Zubir Azhar,Amirul Shah Md Shahbudin,Agus Fredy Maradona,Heri Yanto,Indah Fajarini Sri Wahyuningrum
This study analyses and presents accounting academics' experiences in six universities in Australia, Malaysia, and Indonesia to adapt to the swift change to the remote virtual classroom delivery model forced by the COVID-19 pandemic, while also gaining valuable lessons from this unique situation. In this study, autoethnography's basic principles were used. The main results suggest that the universities'
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Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ying Deng,Graham Bowrey,Greg Jones
There has been an ongoing concern with the quality of financial audit reports issued by registered public accounting firms in relation to financial accountability and transparency of the financial statements. In July 2009 the Public Accounting Oversight Board (PCAOB) released a concept paper outlining changes to the requirements of financial audit activities such as the inclusion of the engagement
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The Impact of COVID-19 on Stock Returns of the Indian Healthcare and Pharmaceutical Sector Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Shivam Mittal,Dipasha Sharma
Increasing COVID-19 cases has not only impacted health and day-to-day lives of people, but it has also had a material effect on India’s economic growth. Stock returns of various sectors are evidence of a country’s stagnated growth but the healthcare and pharmaceutical sector might be affected in a different manner. The purpose of this paper is to find out how has this pandemic has impacted the healthcare
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Incorporating SDG 8 for Decent Work Practices: A study of MNC Subsidiaries in India Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Fehmina Khalique,Poornima Madan,Geetika Puri,Daleep Parimoo
The objective of Sustainable Development Goal (SDG 8) in the 2030 Agenda for Sustainable development is to attain economic prosperity through Decent Work across the member nations of the United Nations. In order to achieve this goal in the next 10 years it is the responsibility of the Governments across the globe to work for its attainment by leveraging through its business houses and corporates at
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Green Investing: Impact of Pro-environmental Preferences on Stock Market Valuations During Turbulent Periods Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Lovleen Gupta,Juhi Jham
The study addresses the growing popularity and need of green investing. Green investing have been shown to churn lesser yields and underperform general market portfolios. Rapid growth of green bonds, green funds and green theme indices worldwide indicate towards the growing segment within investment community. The ethical screens lead to crunching of investable universe as a result such funds are expected
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Scaling Impact Investment for Sustainable Development Goals: An Empirical Analysis Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Seema Tewari,Harjit Singh,Shobhit Wadhwa,Deepak Tandon
Impact Investing is a community of investors willing to create social and environmental impact along with financial returns by investing either directly with Base of Pyramid[1] (BoP) enterprises or indirectly through enterprises that help in creating impact by investing in BoP organizations. Adoption of SDGs[2] quantified the expectation paradigm of the global community for social, environmental and
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The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ahmad A. Toumeh,Sofri Yahya,Mohammed M. Yassin,Maha D. Ayoush
The objective of this paper is to examine the impacts of stock market segmentations (SMS) and surplus free cash flow (SFCF) on income-increasing discretionary accruals. The study also provides the initial evidence regarding the influence of audit quality (AQ) as a moderating variable on those relationships. A sample of non-financial firms was taken from the list of Amman Stock Exchange over the period
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The Shape of Water: Analysis of Corporate Water Disclosure in Indonesia Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Desi Adhariani
Indonesia is facing a water crisis in terms of the scarcity and quality of its water resources. Considering this water-constrained future, it is important that several parties, including companies in Indonesia as one of the significant actors, pay attention to the pristine management and reporting of this scarce resource. This study evaluates the reporting and disclosure requirements of water of Indonesian
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Financial Reporting Quality, Corporate Governance, and Idiosyncratic Risk: Evidence from a Frontier Market Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Linh T.M. Nguyen,Duyen Le,Trang Tran,Tung Dang
We extend current literature by providing empirical evidence on the impacts of financial reporting quality and corporate governance mechanism - two firm-level determinants that are strongly affected by the unique market setting and regulatory framework in emerging/frontier markets - and idiosyncratic risk in Vietnam. Utilizing different panel data analysis techniques, we find high-quality financial
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Does Corporate Governance Have a Say on Dividends in Australian Listed Companies? Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Omar Al Farooque,Ali Hamid,Lan Sun
This paper investigates whether corporate governance has an impact on dividend policy in Australian listed firms. The empirical studies of corporate governance and dividend policy in the Australian context tend to have a limited scope and the findings are mixed. Unlike the existing literature, this paper provides a more comprehensive examination of the relationship between dividend policy and corporate
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Antecedents of Firm’s Risk-play – A Structural Equation Modeling Approach in an Emerging Market Context Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ranjan Dasgupta,Rashmi Singh
Firm-risk and managerial risk-taking though distinct are used interchangeably in empirical literature. Here, we identify these two distinctly by examining different proxies for them. We use income stream uncertainty and accounting beta to proxy firm-risk, and market risk and capital intensity ratio represent managerial risk-taking. Once defined, our objective is to find the antecedents of both these
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Examining the Taxation Profession in Australia – A Framework Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Michael Curran,Prem W.S. Yapa
This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by
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The Role of Internal Audit in Risk Management from the Perspective of Risk Managers in the Banking Sector Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Oday Tamimi
The present paper aims to identify the role of internal audit function in risk management from the perspective of risk managers in banks operating in Palestine, with a review of the concept, importance, objectives, and principles of internal audit and its role in risk management for banks. The target population is the risk managers in the banks operating in Palestine. The major findings in the presented
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Antecedents of Firm’s Risk-play – A Structural Equation Modeling Approach in an Emerging Market Context Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ranjan DasGupta,Rashmi Singh
Firm-risk and managerial risk-taking though distinct are used interchangeably in empirical literature. Here, we identify these two distinctly by examining different proxies for them. We use income stream uncertainty and accounting beta to proxy firm-risk, and market risk and capital intensity ratio represent managerial risk-taking. Once defined, our objective is to find the antecedents of both these
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Factors Influencing Retail Investors’ Trading Behaviour in the Thai Stock Market Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Wilaiporn Paisarn,Nongnit Chancharat,Surachai Chancharat
This paper investigates trading behaviour among Thai retail investors in 2016. Using detailed survey data from 491 investors, we examine the characteristics and behavioural patterns that lead to investor bias. Empirical results in the behavioural finance literature indicate that retail investors may not behave reasonably. Behavioural biases may influence investor decisions and affect financial markets
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Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Hendi Yogi Prabowo
The following paper describes a new direction in developing undergraduate forensic accounting education in Indonesia. This paper explores multiple aspects of the development of undergraduate forensic accounting education at the Accounting Program of the Islamic University of Indonesia (UII) through a descriptive qualitative approach. The competence-based approach used by the Accounting Program of UII
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A Study of The Effect of Black Swan Events on Stock Markets – and Developing a Model for Predicting and Responding to them Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Chinmay Phadnis,Sunit Joshi,Dipasha Sharma
Black Swan events are rare and seemingly random in nature. In the famous paper by Nassim Nicholas Taleb, it is posited that Black Swan events cannot be reliably predicted, and it is instead important to be prepared for them at all times (Musgrave, 2009). This study aims to understand various Black Swan events in recent history from the point of view of equity markets, and performs a comparative study
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Organizational Inclusion and Leadership in Times of Global Crisis Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Sunaina Kuknor,Shubhasheesh Bhattacharya
The globe is facing a never before seen pandemic situation because of Covid-19. Virtual workspaces have become a reality today. With the emergence of newer ways of working, it is necessary to ensure that employees contribute and feel involved in the workspace. This paper attempts to explore the ways in which practitioners and policymakers of inclusion perceive it at the workplace in the current COVID-19
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A Study of the Socio-Economic Implications of the COVID-19 Pandemic Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Shouvik Lahiri,Manish Sinha
Purpose: The COVID-19 pandemic has raised concerns of an imminent economic crisis, feared to be much worse than the Great Depression. Although the pandemic is global, its impact is deeply local. This paper aims to determine the socio-economic implications of the COVID-19 pandemic, particularly on the various organisations and on the consumption patterns of individuals. On the social front, there will
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Covid 19: Social, Financial and Economic Implications Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Sonali Bhattacharya,Ciorstan Smark,Monir Mir
Covid 19: Social, Financial and Economic Implications
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Does Gender Diversity on Board Promote Corporate Social Responsibility? An Empirical Analysis of Sustainable Development Goals Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Amit Kumar Singh,Hima Bindu Kota,Varda Sardana,Shubham Singhania
Recent regulatory changes in India require the firms to improve the appointment of female directors on corporate boards, and it is believed that such a regulation would prove to be a boon in terms of strategic decision making. The Board Capital Theory advocates that the appointment of women directors on board shall enhance various dimensions of the board capital breadth and help in better decision
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Analysis of Family SMEs Default Risk: the Portuguese Case Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Inês Margarida Cadima Lisboa,Magali Costa,Filipa Santos
This work aims to study the default risk of family SMEs (small and medium enterprises) in Portugal, more specifically in the Leiria region. For this purpose, a panel data of 2,658 firms over the period 2012-2017 is analyzed. Using an ex-ante classification of defaulting, results suggest that there are more compliant firms and the number of defaulting firms have decreased over the period analyzed. Then
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Corporate Governance’s Role in the Risk-Return Paradox - New Evidence from Indian Firms Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ranjan Dasgupta
Prior empirical research emphasises ‘troubled’ firm context and ‘quality management’ perspective as reasons for a ‘paradoxical’ or negative risk-return association for firms. But, to the best of our knowledge, no studies examine the role of individual corporate governance mechanisms in influencing such a ‘paradox’. Therefore, the study investigates this issue by classifying 675 sample Indian firms
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Determinants of the Price and Non-price Terms of Bank Loans: A Study of Malaysian SMEs Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Shaista Wasiuzzaman
The aim of this study is to investigate the determinants of the price and non-price terms of banks loans to SMEs. Responses from a survey questionnaire answered by 74 SMEs that had applied for and were granted bank loans is analyzed using SEM-PLS. The results indicate that the condition and capacity of the SME is significant in influencing interest rates while the SME’s ability to provide collateral
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Empowering Organisations to Gain From Uncertainty: a Conceptualisation of Antifragility Through Leveraging Organisational Routines in Uncertain Environments Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Albert Munoz,Mathew Todres,Laura Rook
Economic shifts, disruptive innovations, and competitive rivalries continuously reshape the operating environment of organisations. Such uncertainty impacts organisations and raises significant challenges. While many organisations tend to respond to uncertainty by adopting loss minimisation strategies, others see uncertainty as an opportunity to achieve gains. The latter view is exemplified in Taleb’s
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AABFJ Moving Towards History Papers Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Ciorstan Smark,Monir Mir
Editorial
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COVID-19 Impact on the Sharing Economy Post-Pandemic Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 Paul P. Vinod,Dipasha Sharma
In December 2019, Coronavirus Disease 2019 (COVID-19) was identified and within a month its outbreak was seen across the world, with more than 180 countries being affected. This outbreak resulted in lockdowns and some major precautionary steps to contain the pandemic in various countries. To analyse its effect on the sharing economy model, we will study the two major companies in ride-sharing business
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The Impact of Physical Distancing on the Sharing Economy Australasian Accounting, Business and Finance Journal Pub Date : 2021-01-01 K. A. Karthik,Manish Sinha
The purpose of this research is to assess the possible impacts of physical distancing, implemented as a precaution against COVID-19, on businesses that depend on sharing economy, with an emphasis on developing economies. While COVID-19 has already been ravaging economies, there is a need to examine its impact on businesses that thrive on shared resources, which is a relatively new model, and thus merits
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Effects of Audit Quality and Audit Committee Characteristics on Earnings Management During the Global Financial Crisis – Evidence from Australia Australasian Accounting, Business and Finance Journal Pub Date : 2020-09-01 Abu Mollik, University of Canberra, Monir Mir, Ron McIver, Khokan Bepari
This paper examines if Australian firms engaged in a higher level of earnings management during the global financial crisis (GFC) and if there was any industry effect on firms’ earnings management. During financial crises many firms experience a systematic decline in incomes, and majority of them report a fall in earnings or losses. The onset of a financial crisis may, therefore, trigger or magnify
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Environmental Initiatives and Disclosures by Large companies: The Views of Investors Australasian Accounting, Business and Finance Journal Pub Date : 2020-07-01 Salina Siddique, Nick Sciulli
The purpose of this paper is to explore investors' perspectives on the environmental initiatives and disclosure strategies of large firms. Obtaining such viewpoints is important because, as signaling theory suggests that investors' perspectives are one of the contributory factors in determining organisational strategies for environmental initiatives and disclosures. We used a web-based questionnaire
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Ethics and ESG Australasian Accounting, Business and Finance Journal Pub Date : 2020-07-01 Anona Armstrong
This paper provides theories, models and practices to assist in understanding ethical decision making in relation to environmental, social and governance issues. It begins by defining sustainability and how it is measured and reported. The most influential is the UN’s definition of sustainability and its measurement by compliance with its 17 Sustainability goals. In his recent report into the finance
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Accountable to who, to whom, for what and how? Unpacking Accountability in Local Government Response to Climate Change Australasian Accounting, Business and Finance Journal Pub Date : 2020-07-01 Brett Quayle, Nick Sciulli, Elisabeth Wilson-Evered
The aim of this exploratory study is to delineate the role of local government in climate change response through an accountability lens. Local governments have an important role in climate change response due to its proximity to the impact the environment will have on its citizens and businesses. Understanding the roles and responsibilities of local government response to climate change, therefore