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We analyzed the earnings release of the Enron Corporation for the year ended December 31, 2000. By applying the methodology of ethnostatistics we were able to gain insight into the environment of earnings releases, the underlying meanings ascribed within the content and the resulting limitations...
The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well‐developed financial markets. This paper examines the impact of Financial Reporting Standard 13: Derivatives...
Although notions of efficiency and effectiveness with regards to government operations are not new, there has been a fundamental shift in the manner in which services are provided. One objective of government is to provide services at least cost, whilst maintaining or improving service quality....
This study examines the valuation methods for publicly and privately managed heritage assets in Australia. A critical examination of methods exposes the weakness of traditional measurement methods for valuing heritage assets. A major problem is that traditional methods rely on an identifiable...
eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial information. This research note provides a basic understanding of how XBRL works and who the major stakeholders involved in its...
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