https://nova.newcastle.edu.au/vital/access/ /manager/Index en-au 5 https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:42637 Application of Tiers of Australian Accounting Standards. The characteristics of the firms that adopted each type of report are consistent with the regulator's intention. Our findings should provide a better understanding of how accounting standards impact practice, and should assist regulators to reform private company financial reporting.]]> Wed 31 Aug 2022 09:32:13 AEST ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:47105 Wed 14 Dec 2022 09:58:30 AEDT ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:53793 Wed 13 Mar 2024 19:05:46 AEDT ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:40431 Wed 13 Mar 2024 09:20:20 AEDT ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:44950 Tue 25 Oct 2022 11:53:31 AEDT ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:35900 Australian Journal of Management (AJM), published since its inception in 1976, that demonstrate how Ball and Brown influenced, and in many cases inspired, the research agendas of Australian and New Zealand researchers. AJM is particularly proud to acknowledge the connection with Ray Ball and Philip Brown. Not only did these scholars strongly influence the research agenda of AJM authors but Ray and Philip were both instrumental in the establishment and development of the Journal. The Australian Graduate School of Management (AGSM), Sydney, launched AJM in 1976 with the aim to publish scholarly articles in the interdisciplinary field of management. Philip Brown was the first Director of AGSM and Ray Ball was one of the foundation faculty of AGSM and the founding editor of AJM.]]> Tue 14 Jan 2020 12:44:51 AEDT ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:42746 Thu 01 Sep 2022 14:00:22 AEST ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:31781 Sat 24 Mar 2018 08:44:16 AEDT ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:43605 Mon 26 Sep 2022 15:47:56 AEST ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:41217 Reduced Disclosure Requirements. A consultative process initiated by the Australian Accounting Standards Board to create a specific Australian accounting standard for differential reporting provided an opportunity for interested parties to participate. We analyse the motives of participants through semi-structured interviews with members of the Australian Accounting Standards Board and comment letter writers who responded to the relevant exposure draft. Our findings identify participants’ economic and political motivations and question the ability of the current standard-setting process to extract decision-making requirements from a wide range of users of financial statements and to reflect these in financial reporting standards. We find that the perspectives gathered are homogenised and that the process privileges the voices of powerful elites.]]> Fri 29 Jul 2022 08:33:32 AEST ]]> https://nova.newcastle.edu.au/vital/access/ /manager/Repository/uon:42158 Fri 19 Aug 2022 09:01:19 AEST ]]>