Table of contents
An Empirical Investigation of the Cross‐Industry Variation in Mean Reversion of Australian Stock Betas
ROBERT BROOKS, ROBERT FAFF, TOM JOSEVIn this paper we empirically investigate the tendency for beta risk to mean‐revert across industries. Using a sample of Australian stocks over the ten‐year period 1989 to 1998…
192
The Rental Rate on Land, Revision Frequency and Inflation
Martin LallyLand rents are sometimes set at a fixed percentage of land value called the ground rental rate, with the land value periodically revised. Intuitively the frequency of revision…
154
The Annual Reports of New Zealand Electricity Companies: Assessing Quality
Jill Hooks, David Coy, Howard DaveyCorporatisation of the New Zealand electricity industry during the 1990s increased the need for improved accountability. The publication of annual reports is one of the prime ways…
553
An Analysis of Corporate Lobbying on Australia's ED 49, Accounting for Identifiable Intangible Assets
Peter Gerhardy, Lisa WyattIn this paper content analysis is used to examine the lobbying positions of publicly listed companies making submissions on ED 49, Accounting for Identifiable Intangible Assets. A…
337
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen