Table of contents
The value relevance of exploration and evaluation expenditures
Teng Zhou, Jacqueline Birt, Michaela RankinThis paper aims to investigate the value relevance of the various components of exploration and evaluation expenditures in the Australian extractives industry. Whether exploration…
Remunerating non-executive directors with stock options: who is ignoring the regulator?
Michael Seamer, Adrian MeliaThis paper aims to investigate the incidence of remunerating Australian Securities Exchange (ASX)-listed non-executive directors (NEDs) with options and to determine whether…
Board diversity and intellectual capital performance: The moderating role of the effectiveness of board meetings
Mahfoudh Abdul Karem Mahfoudh Al-Musali, Ku Nor Izah Ku IsmailThe purpose of this paper is to investigate if the effectiveness of board meetings moderates the relationship between board diversity (in terms of educational level and…
The effects of comprehensive income on investors’ judgments: An investigation of one-statement vs. two-statement presentation formats
Ning Du, Kevin Stevens, John McEnroeThis paper aims to understand the effects of different presentation formats on nonprofessional investors’ judgments. Both International Financial Reporting Standards and US…
Book-tax differences: are they affected by equity-based compensation?
Chunwei Xian, Fang Sun, Yinghong ZhangThis study aims to investigate the moderating effect of equity-based compensation on the sources of book-tax differences. The authors investigate whether equity-based compensation…
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem