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Article
Publication date: 9 December 2020

Thomas William Aspinall, Adrian Gepp, Geoff Harris, Simone Kelly, Colette Southam and Bruce Vanstone

The pitching research template (PRT) is designed to help pitchers identify the core elements that form the framework of any research project. This paper aims to provide a brief…

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Abstract

Purpose

The pitching research template (PRT) is designed to help pitchers identify the core elements that form the framework of any research project. This paper aims to provide a brief commentary on an application of the PRT to pitch an environmental finance research topic with a personal reflection on the pitch exercise discussed.

Design/methodology/approach

This paper applies the PRT developed by Faff (2015, 2019) to a research project on estimating the strength of carbon pricing signals under the European Union Emissions Trading Scheme.

Findings

The PRT is found to be a valuable tool to refine broad ideas into impactful and novel research contributions. The PRT is recommended for use by all academics regardless of field and particularly PhD students to structure and communicate their research ideas. The PRT is found to be particularly well suited to pitch replication studies, as it effectively summarizes both the “idea” and proposed “twist” of a replication study.

Originality/value

This letter is a reflection on a research teams experience with applying the PRT to pitch a replication study at the 2020 Accounting and Finance Association of Australia and New Zealand event. This event focused on replicable research and was a unique opportunity for research teams to pitch their replication research ideas.

Details

Accounting Research Journal, vol. 34 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 6 February 2020

Bruce Dwyer, Keith Duncan and Colette Southam

This paper aims to bridge the gap between theoretical dissertations on the demand and supply for equity by Australian small and medium-sized enterprises (SMEs) and the reality of…

355

Abstract

Purpose

This paper aims to bridge the gap between theoretical dissertations on the demand and supply for equity by Australian small and medium-sized enterprises (SMEs) and the reality of the capital raising markets.

Design/methodology/approach

The mixed-methods approach includes questions integrated into a survey of 26,000 SMEs paired with semi-structured interviews with the CEOs or Chairs of the 15 Australian small-scale private equity (SSPE) firms.

Findings

Contrary to capital structure theory expectations, 46 per cent of Australian SMEs are interested in equity funding, despite a stated ability to acquire additional debt. The authors reveal a mismatch between supply and demand for SSPE with few SMEs able to meet private equity (PE) firms’ stringent investment criteria.

Research limitations/implications

The population of Australian SSPE firms is small and interviewee responses are qualitative and are not easily replicated.

Practical implications

To improve SSPE market liquidity, SMEs must overcome severe information asymmetry to demonstrate their quality and reduce the cost of due diligence for PE firms. One relatively easy step is for SMEs to voluntarily adopt auditable financial controls on SMEs similar to publicly traded firms.

Originality/value

Few studies focus on small firm equity, which is essential to economic growth and innovation. The authors use a large data set of Australian SMEs and unique informationally rich interview data on the population of Australian firms in SSPE, an industry known for its lack of transparency.

Details

Accounting Research Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Available. Content available
Article
Publication date: 8 February 2022

Reza Monem

1082

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

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