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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 12 March 2025
... are required to apply that amendment for annual periods beginning on or after 1 July 2014. Abdullah Almutairi can be contacted at: a.munawir@mu.edu.sa Insider Trading Related Party Transactions ESG Australia Corporate insider trading frameworks and practices have attracted the attention...
Journal Articles
Journal of Financial Reporting and Accounting (2012) 10 (2): 140–152.
Published: 19 October 2012
... companies have governance structures that are qualitatively different to debt companies within a market with a distinct corporate finance structure, such as Australia. Design/methodology/approach The analysis is portioned into two stages. The first stage focuses on univariate analysis which includes...
Journal Articles
Journal of Financial Reporting and Accounting (2012) 10 (1): 34–54.
Published: 29 June 2012
...) Environmental cost Social cost Australia Activity based costs Management accounting To date, environmental and social issues are of significant concern to stakeholders. Companies are required to provide sustainable development reporting while disclosing economic, social, and environmental...

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