Pacific Accounting Review: Volume 9 Issue 1

Subject:

Table of contents

A GENERALISED METHOD OF MOMENTS TEST OF MEAN VARIANCE EFFICIENCY IN THE AUSTRALIAN STOCK MARKET

R.W. Faff, S. Lau

Standard multivariate tests of mean variance efficiency (MVE) have been criticised on the grounds that they require regression residuals to have a multivariate normal…

1996

REVIEW OF PACIFIC ACCOUNTING REVIEW, 1988–96

Sonja Gallhofer, Jim Haslam, Steven Cahan

This paper reviews Pacific Accounting Review, 1988–96. Against the background of an historical overview of the journal's development, the paper includes analyses of publications…

COMPLIANCE COSTS OF CORPORATE INCOME TAXATION IN MALAYSIA, 1995

A. Loh, M. Ariff, Z. Ismail, M. Shamsher, M. Ali

This is the first report on estimates of tax compliance costs of Malaysian companies. Compliance cost is an unavoidable cost of doing business and arises from activities…

A NOTE ON THE EXPIRATION DAY PRICE EFFECT IN THE AUSTRALIAN 90 DAY BANK ACCEPTED BILLS MARKET

B. Oliver, M. Tahir

This paper investigates the impact on the price volatility of Australian 90 day Bank Accepted Bills (BABs) when the futures contracts written on BABs expire. Using the absolute…

Cover of Pacific Accounting Review

ISSN:

0114-0582

e-ISSN:

2041-5494

ISSN-L:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen