共查询到20条相似文献，搜索用时 15 毫秒
1.
《Accounting & Finance》2001,41(1-2):131-139
Books reviewed:
Chun Wei Choo, The Knowing Organization: How Organizations Use Information to Construct Meaning, Create Knowledge, and Make Decisions
J. Hoeggett and L. Edwards, Financial Accounting in Australia
Anita S. Hollander, Eric L. Denna and J. Owen Cherrington, Accounting Information Technology and Business Solutions
Michael McGrath and Christopher Viney, Financial Institutions, Instruments and Markets
J. William Petty, Rolffe Peacock, Peter Martin, Michael Burrow, Arthur J. Keown, David F. Scott Jr, and John D. Martin, Review of Financial Management 相似文献
Chun Wei Choo, The Knowing Organization: How Organizations Use Information to Construct Meaning, Create Knowledge, and Make Decisions
J. Hoeggett and L. Edwards, Financial Accounting in Australia
Anita S. Hollander, Eric L. Denna and J. Owen Cherrington, Accounting Information Technology and Business Solutions
Michael McGrath and Christopher Viney, Financial Institutions, Instruments and Markets
J. William Petty, Rolffe Peacock, Peter Martin, Michael Burrow, Arthur J. Keown, David F. Scott Jr, and John D. Martin, Review of Financial Management 相似文献
2.
Share buy‐backs are a relatively new concept in the Australian business environment. This study surveys managements' motivations and various other aspects concerning share buy‐back activity. The results reveal that these motivations vary across the five different types of buy‐backs. For on‐market buy‐backs the most relevant motivations are to improve financial performance (i.e., earnings per share) and financial position (i.e., net asset backing per share) followed by signalling of future expectations or underpricing. Interestingly, managements' response regarding the relevant motivations is similar regardless of whether their companies had conducted a buy‐back or not. This provides evidence of widespread support for the relevant motivations. In addition, Australian managers believe that they are familiar with the potential benefits and legislative requirements of buy‐backs, but that their shareholders often do not understand or are not favourably disposed towards buy‐back events. Finally, two major explanations are identified for the initial conservatism towards buy‐backs. Those explanations are (i) legal complexity and cost and (ii) the perceived negative disposition of the sharemarket towards buy‐backs. 相似文献
3.
Share buy‐backs are a relatively new concept in the Australian business environment. This study surveys managements' motivations and various other aspects concerning share buy‐back activity. The results reveal that these motivations vary across the five different types of buy‐backs. For on‐market buy‐backs the most relevant motivations are to improve financial performance (i.e., earnings per share) and financial position (i.e., net asset backing per share) followed by signalling of future expectations or underpricing. Interestingly, managements' response regarding the relevant motivations is similar regardless of whether their companies had conducted a buy‐back or not. This provides evidence of widespread support for the relevant motivations. In addition, Australian managers believe that they are familiar with the potential benefits and legislative requirements of buy‐backs, but that their shareholders often do not understand or are not favourably disposed towards buy‐back events. Finally, two major explanations are identified for the initial conservatism towards buy‐backs. Those explanations are (i) legal complexity and cost and (ii) the perceived negative disposition of the sharemarket towards buy‐backs. 相似文献
4.
《Accounting & Finance》2001,41(3):243-254
Books reviewed:
Richard Brealy, Stewart Myers, Graham Partington and David Robinson, Principles of Corporate Finance
M. Hutton and I. Ferrier, Tolleyy's UK Taxation of Trusts
John Irvine, Company Accounting Fundamentals
Alan Tyree and Andrea Beatty, The Law of Payment Systems
John Wanna, Joanne Kelly and John Forster, Managing Public Expenditure In Australia 相似文献
Richard Brealy, Stewart Myers, Graham Partington and David Robinson, Principles of Corporate Finance
M. Hutton and I. Ferrier, Tolleyy's UK Taxation of Trusts
John Irvine, Company Accounting Fundamentals
Alan Tyree and Andrea Beatty, The Law of Payment Systems
John Wanna, Joanne Kelly and John Forster, Managing Public Expenditure In Australia 相似文献
5.
《Accounting & Finance》2000,40(3):261-267
Books reviewed:
Peter Atrill, Eddie McLaney, and David Harvey, Accounting An Introduction
Craig Deegan, Australian Financial Accounting
Ronald W. Hilton, Managerial Accounting 相似文献
Peter Atrill, Eddie McLaney, and David Harvey, Accounting An Introduction
Craig Deegan, Australian Financial Accounting
Ronald W. Hilton, Managerial Accounting 相似文献
6.
《Accounting & Finance》1993,33(1):79-91
Book reviewed in this article: G. Whittred and I. Zimmer Financial Accounting: Incentive Effects and Economic Consequences R. FitzHerbert Blue Print for Investment R.B. Wheeler Accounting For Profit Determination: A Conceptual Approach D. Northcott Capital Investment Decision Making Editors: J. Ratnatunga, J. Miller, N. Mudalige, and A. Sohal Issues in Strategic Management Accounting M. Ezzamel Business Unit and Divisional Performance Measurement S. A. Zeff, F. van der Wei and K. Camfferman Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process P. Jubb and S. Haswell Company Accounting 相似文献
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《Accounting & Finance》2002,42(1):87-96
Book Reviews:
W. Steve Albrecht and Robert J. Sack, Accounting Education: Charting the Course through a Perilous Future
S. R. Bishop, H. R. Crapp, R. W. Faff and G. J. Twite, Corporate Finance
Denzil Davies, Booth: Residence, Domicile and UK Taxation
Michael Kobetsky, Michael Dirkis and Anne O'Connell, Income Tax: Text, Materials and Essential Cases
Cheng-Few Lee (ed.), Advances in Quantitative Analysis of Finance and Accounting
Michelle A. Sims and Robert C. Clift, Australian Corporate Accounting 相似文献
W. Steve Albrecht and Robert J. Sack, Accounting Education: Charting the Course through a Perilous Future
S. R. Bishop, H. R. Crapp, R. W. Faff and G. J. Twite, Corporate Finance
Denzil Davies, Booth: Residence, Domicile and UK Taxation
Michael Kobetsky, Michael Dirkis and Anne O'Connell, Income Tax: Text, Materials and Essential Cases
Cheng-Few Lee (ed.), Advances in Quantitative Analysis of Finance and Accounting
Michelle A. Sims and Robert C. Clift, Australian Corporate Accounting 相似文献
10.
《Accounting & Finance》1991,31(2):120-127
Book reviewed in this article: K.J. Leo, C.J. Lambert & J. W. Sweetig Advanced Company Accounting James Guthrie, Lee Parker and David Shand, The Public Sector: Contemporary Readings in Accounting and Auditing Contemporary Issues in Accounting Research, Edited by Bhabatosh Baerjee (IAA Research Foundation 1991) Funds and Portfolio Management Institutions: An International Survey. Edited by Stefano Preda, Elsevier Barfield, J.T., Raiborn C.A. and Dalton M.A. Cost Accounting— Traditions and Innovations (1991) John Hoggett and Lew Edwards, Financial Accounting in Australia Second Edition. (John wiley & Sons, Brisbane 1990) 相似文献
11.
《Accounting & Finance》2000,40(2):183-190
J. Hoggett and L. Edwards Accounting in Australia
K. Langfield‐Smith, H. Thorne and R. W. Hilton Management Accounting. An Australian Perspective
B.M. Cunningham, L.A. Niokolai and J.D. Bazley Accounting—Information for Business Decisions
M. Greenstein, and T.M. Feinman Electronic Commerce: Security, Risk Management and Control 相似文献
K. Langfield‐Smith, H. Thorne and R. W. Hilton Management Accounting. An Australian Perspective
B.M. Cunningham, L.A. Niokolai and J.D. Bazley Accounting—Information for Business Decisions
M. Greenstein, and T.M. Feinman Electronic Commerce: Security, Risk Management and Control 相似文献
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《Accounting & Finance》1992,32(2):109-119
Book reviewed in this article: G. Peirson and S. Henderson Issues in Financial Accounting M. Sherris Money and Capital Markets R. Roslender Sociological Perspectives on Modern Accountancy V.M. Levy Financial Management of Hospitals G. Cooper Capital Gains Tax R.J. Chambers Foundations of Accounting N. McLeod, J. Passant, B. O'Keefe Essential Tax Legislation S. Roberts, B. Cuthbert and L. Comley Computerised Financial & Management Accounting 相似文献
17.
《Accounting & Finance》1995,35(2):206-214
Book reviewed in this article: Peter Brownell Research Methods in Management Accounting Ken T. Trotman Case Studies in Auditing Ean Higgins and Arun Abey Fortune Strategy—Investment Planning for the Nervous Nineties Margaret Hoskins Mary E. Murphy's Contributions to Accountancy 相似文献
18.
《Accounting & Finance》1992,32(1):88-97
Book reviewed in this article: Barry Spicer, Robert Bowman, David Emanuel and Alister Hunt The Power to Manage S. Ross adn P. Burgess Income Tax: A Critical Analysis J.B. Ryan, B. H. Andrew, M.J. Gaffikin and T. Heazlewood Australian Company financial Reporting: 1990 R.W. Peacock [Ed] Business Finance in Australia: Selected Readings E. Bryan Smyth and W. John Kenley Accounting Foundamentals Boris Popoff Accounting Essentials Jerome L. Stein The Economics of Futures Markets 相似文献
19.
《Accounting & Finance》1994,34(1):87-97
Book reviewed in this article: A. D. Bain The Economics of the Financial System Dan Scheiwe Understanding Australian Accounting Pronouncements G. Cooper, R. Deutsch and R. Krewer Income Taxation: Commentary and Materials B. Cooper, S. Lukaitis and K. Adams Computer Audit Case Study: Melchem Industries J. Godfrey, A. Hodgson, S. Holmes and V. Kam Accounting Theory M. A. Sadhu and I. A. Langfield-Smith A Qualitative Standard for General Purpose Financial Reports: A Review J. Holland International Financial Management E. A. Clarke Accounting: Introduction to Principles and Practice 相似文献
20.
《Accounting & Finance》2000,40(1):99-106
Books reviewed:
Simon Domberger The Contracting Organization: A Strategic Guide to Outsourcing
Ray De Lucia and John Peters Commercial Bank Management
D. Grace and S. Cohen Business Ethics, 2nd edition
F.K. Reilly and E.A. Norton Investments, 5th Edition 相似文献
Simon Domberger The Contracting Organization: A Strategic Guide to Outsourcing
Ray De Lucia and John Peters Commercial Bank Management
D. Grace and S. Cohen Business Ethics, 2nd edition
F.K. Reilly and E.A. Norton Investments, 5th Edition 相似文献