Australasian Accounting, Business and Finance Journal

http://ro.uow.edu.au/aabfj/

List of Papers (Total 349)

Influencers of Life Insurance Investments: Empirical Evidence from Europe

This study analyzes the impact of economic, demographic and cultural factors on life insurance consumption in 28 European countries. The period of study is post financial crisis from 2009-2014, and the study considers many of the emerging Eastern European economies where there have been significant insurance sector reforms recently. Europe is the world’s largest insurance market...

Board of Director Characteristics and CEO compensation: Empirical Evidence from Iran

This study aims to investigate the relationship between Board of Director characteristics and CEO compensation. This is semi-empirical study and statistical sample of research was based on 95 companies listed on the Tehran stock exchange from 2010 to 2014. Variables examined include the ratio of non-executive board members, CEO duality, ownership of institutional shareholders and...

Does National Culture Impact Capital Budgeting Systems?

We examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature...

Non-Financial Risk Disclosure: The Case of the UK’s Distressed Banks

This study investigates the narratives risk disclosures of the four British financial institutions that were adversely affected during the 2008 banking crisis. This investigation uses content analysis with the aid of Concordance software to explore the risk disclosure of these companies for the period 1998-2008. Risk disclosures in the Business Review sections of the annual...

Corporate Governance Effects on Social Responsibility Disclosures

This study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country strongly affected by the GFC. Portuguese companies are characterized by high ownership concentration. The largest shareholder is...