... the suggested economic instruments, two market-based methods are widely accepted: emissions trading schemes (ETS) and carbon-based tax. Australia Carbon emissions reduction Cost of debt Cost of equity There has been a long-standing debate among academics regarding the effects of environmental...

... and CFO have incremental value relevance over book value. Similar evidence is found by Habib (2008) in the New Zealand context. Moreover, regulatory bodies in the USA, the UK, Australia, Canada and the International Accounting Standard Board also support the notion that CFO contains value relevant...

...Rashid Ameer Purpose The purpose of this paper is to investigate the impact of firms' cash holdings and ownership concentration on the firms' valuation using an unbalanced panel dataset of non‐financial listed firms in Australia. Design/methodology/approach The author used a generalized method...