Table of contents
IFRIC 13: accounting for “customer loyalty programmes”
Sandra Chapple, Lee Moerman, Kathy RudkinThe purpose of this paper is to present the views and challenges from a range of accounting professionals, regulators and preparers with the introduction of a standardised…
A green drought: the challenge of mentoring for Australian accounting academics
Helen Irvine, Lee Moerman, Kathy RudkinThe purpose of this paper is to expose the impact of the shortage of senior academics, particularly professors, in Australian accounting schools, to relate the way one school…
Co‐deterministic relationship between ownership concentration and corporate performance: Evidence from an emerging economy
Omar Al Farooque, Tony van Zijl, Keitha Dunstan, Akm Waresul KarimThe purpose of this paper is to test whether dominant shareholder(s) of a firm enhance performance in Bangladesh and thus examines the arbitrary moves by the regulatory bodies, in…
Value relevance of alternative accounting performance measures: Australian evidence
Ahsan HabibThe paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of…
Calculating non‐controlling interest in the presence of goodwill impairment
Grant Samkin, Craig DeeganThe primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries.
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem