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Banking, finance and accounting industries

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Relatively speaking: disclosing comparisons in reports

Article Abstract:

Australian firms benefit from not having to disclose their financial performance in the form of a share performance graph. Those companies that do disclose their share performance do so because it is advantageous to do so. The reliability of shareholder reports may not be as good for Australian companies as for US companies, where share performance graphs are a requirement for all companies.

Author: Cassar, Gavin
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Investor Protection & Disclosure, International aspects, Stockholders, Information services, Disclosure (Securities law), Investor relations

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America: so near, so far

Article Abstract:

A study by the Leadership Victoria shows that though the Australians and the Americans are similar in a number of ways, and the politicians assume a silent solidarity through these common aspects, there are a number of issues on which the Australians differ with Americans. The comparison of Australians with Americans is drawn and the differences are highlighted.

Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2004
Beliefs, opinions and attitudes, Politicians, Comparative analysis, Americans, Australians

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Subjects list: United States, Australia
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