https://ogma.newcastle.edu.au/vital/access/ /manager/Index ${session.getAttribute("locale")} 5 https://ogma.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://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:37594 Wed 24 Feb 2021 16:43:52 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:53793 Wed 13 Mar 2024 19:05:46 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:40431 Wed 13 Mar 2024 09:20:20 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:15301 Wed 11 Apr 2018 14:42:53 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:10797 Wed 11 Apr 2018 13:30:26 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:50092 Wed 07 Feb 2024 14:31:58 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:44557 Wed 07 Feb 2024 14:24:18 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:51461 Wed 06 Sep 2023 08:42:43 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:43952 Wed 05 Oct 2022 13:40:42 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:48008 Wed 05 Jul 2023 15:49:27 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:45681 Wed 02 Nov 2022 16:20:16 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:51996 Tue 26 Sep 2023 11:08:17 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:33330 Ex ante predictors of stock returns must exhibit explanatory power across the feasible set of investments. But empirical results of factor pricing models that incorporate firm investment and profitability cannot explain the apparently high returns of US small stocks with very high investment levels and very low profitability. Whilst these stocks comprise only a small fraction of US data sets, this is not the case across global markets. Using a data set that is concentrated with stocks that exhibit high investment despite low profitability, we demonstrate that such factor models are limited in their explanatory power over these stocks.]]> Tue 16 Oct 2018 12:08:38 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:53819 Tue 16 Jan 2024 15:13:49 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:40082 Tue 05 Jul 2022 08:35:35 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:35988 Thu 23 Jan 2020 11:40:10 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:48038 Thu 16 Feb 2023 11:39:19 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:52254 Thu 05 Oct 2023 14:14:03 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:42746 Thu 01 Sep 2022 14:00:22 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:1610 Sat 24 Mar 2018 08:30:34 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:1404 Sat 24 Mar 2018 08:28:16 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:1775 Sat 24 Mar 2018 08:27:35 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:1689 Sat 24 Mar 2018 08:27:21 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:10145 Sat 24 Mar 2018 08:14:00 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:5792 Sat 24 Mar 2018 07:44:52 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:26508 Sat 24 Mar 2018 07:35:33 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:22549 Sat 24 Mar 2018 07:14:45 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:23872 Sat 24 Mar 2018 07:13:42 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:44552 Mon 17 Oct 2022 10:06:30 AEDT ]]> https://ogma.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://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:35687 Fri 21 Oct 2022 08:50:32 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:42158 Fri 19 Aug 2022 09:01:19 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:46396 Fri 18 Nov 2022 11:25:59 AEDT ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:49177 Fri 05 May 2023 15:45:36 AEST ]]> https://ogma.newcastle.edu.au/vital/access/ /manager/Repository/uon:50751 Fri 04 Aug 2023 11:14:01 AEST ]]>