ORCID Profile
0000-0002-5497-9053
Current Organisation
University of South Australia
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Publisher: University of South Australia Business School
Date: 2019
Publisher: Elsevier BV
Date: 09-2013
Publisher: Elsevier BV
Date: 03-2002
Publisher: Inderscience Publishers
Date: 2007
Publisher: Elsevier BV
Date: 06-2018
Publisher: Emerald
Date: 06-2004
DOI: 10.1108/14720700410534958
Abstract: High profile disasters such as those experienced at Barings in 1995 and more recently at Enron and AIB Group, have resulted in increasing attention being focused on the internal control procedures of companies, in particular on the control mechanisms and processes in place in treasury departments. This paper uses interviews to investigate the internal control procedures at 11 treasury departments in the UK.
Publisher: Elsevier BV
Date: 06-2005
Publisher: Elsevier BV
Date: 03-1996
Publisher: Elsevier BV
Date: 06-1995
Publisher: Elsevier BV
Date: 11-2019
Publisher: Wiley
Date: 03-2009
Publisher: Emerald
Date: 09-06-2008
DOI: 10.1108/09675420810886123
Abstract: This paper aims to examine the interest rate risk management (IRRM) practices of UK‐listed companies. In particular, it examines the significance of interest rate risk (IRR) to these companies as well as the risk management practices adopted, including: the methods used to assess the level of IRR and the types of interest rate forecasts used in the process derivatives activity and corporate governance, reporting and control. A series of semi‐structured interviews was conducted with the treasurers of ten UK companies in order to provide an in‐depth analysis of IRRM. The results of this research suggest that IRR is important to UK companies and that their IRR hedging strategies are geared towards managing shareholder considerations and protecting banking covenants and corporate credit ratings. Moreover, companies rely extensively on financial derivatives to manage their IRR although their corporate governance practices relating to derivatives usage, in some instances, are lacking. Finally, there was a mixed response in relation to the implications of International Accounting Standard (IAS) 39 while some companies fear that the new standard may curb managerial practices, others are in favour of the more stringent reporting requirements. The research indicates that IRRM is important to UK companies, and especially so for firms that have loan covenants in place. Thus, the interest rate decisions of the Bank of England will have a major effect on UK industry. The study also suggests that the implementation of IAS 39 may have unanticipated consequences on the risk management behaviour of UK firms as the possible reduction in the use of options and exchange‐traded products may result in less efficient IRRM within companies. Finally, the research suggests that corporate governance practices relating to financial risk management need to be improved. The use of an interview‐based approach facilitates an investigation of the IRRM practices of companies on an in idual basis rather than the aggregated analysis offered by most studies in the area. In addition, the paper addresses the more qualitative aspects of IRRM, such as the form and significance of IRR, IRR policy and strategy, and the use of derivative instruments.
Publisher: Emerald
Date: 2004
DOI: 10.1108/96754260480001033
Abstract: The swaps market has been the world’s fastest growing financial market in the last few decades and the literature has sought reasons to explain this rapid growth. This study addresses this issue from a UK perspective and seeks to find out which UK organizations participate in the swaps market, why they choose to use it and the problems that they have encountered. The study consisted of a survey of the treasurers of 594 organizations in the UK. The most important reason why UK companies used swaps was to match their asset and liability cash flows and to stabilize their bottom line earnings. The results of this research will be of interest to both academics and to financial managers worldwide.
Publisher: Emerald
Date: 24-05-2013
DOI: 10.1108/09675421311282568
Abstract: The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS. Semi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy. There were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements. This analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.
Publisher: Emerald
Date: 11-2004
DOI: 10.1108/96754260480001039
Abstract: The past twenty years have seen a significant increase in the use of derivative financial instruments by companies throughout the world (Berkman and Bradbury 1996 Berkman, Bradbury and Magan, 1997a Berkman, Bradbury, Hancock and Innes, 1997b Bodnar, Hayt, Marston and Smithson, 1995 Bodnar, Hayt and Marston, 1996 1998 Collier and Davis, 1985). This paper examines the impact of Financial Reporting Standard 13: Derivatives and Other Financial Instruments, Implementation and Disclosures, on treasury department activities. In particular, the researchers conducted interviews with UK treasury department staff to assess their general attitudes to, and the perceived impact of, FRS 13. In general, the treasurers responded favourably to the standard, and considered the narrative disclosures to be particularly useful. The numerical disclosures were considered to be very detailed and specialised interviewees thought that users might have difficulty in understanding them. However, the implementation of IAS 39, that becomes mandatory for all EC countries from 2005, was causing treasurers far more concern.
Publisher: Springer Science and Business Media LLC
Date: 26-10-2022
Publisher: Elsevier BV
Date: 09-2022
Publisher: Informa UK Limited
Date: 03-2011
Publisher: Elsevier BV
Date: 2002
Publisher: Elsevier BV
Date: 08-2001
Publisher: Emerald
Date: 13-03-2007
DOI: 10.1108/10867370710737391
Abstract: The purpose of this paper is to examine the interest rate risk management (IRRM) practices of UK companies. In particular, the study examines five theories that have been advanced in the literature to explain why companies hedge: tax and regulatory arbitrage under‐investment, volatility of earnings and future planning financial distress managerial self‐interest and economies of scale. The paper uses a questionnaire survey to examine the importance of hedging theories and to look at the detailed risk management practices of companies. The research findings confirm that all five theories of financial risk management have some support in practice. However, while the responses to some questions supported the theories, other information elicited from the questionnaires did not. This finding demonstrates that studies which employ large disaggregated datasets that result in generalised conclusions often miss the dynamic nature of corporate affairs and that, as such, more qualitative research is needed in this area. The use of a questionnaire survey facilitates an investigation of the IRRM practices of companies on an in idual basis rather than the aggregated analysis afforded by most quantitative studies in finance. In addition, the qualitative approach adopted here permits an examination of many factors that relate to risk management practices, rather than just a limited number of financial ratios or factors that are typically used in studies of large datasets.
Publisher: Elsevier BV
Date: 2017
Publisher: CSIRO Publishing
Date: 13-07-2022
DOI: 10.1071/PY21080
Abstract: The home care package (HCP) scheme provides funds to eligible older Australians for social, personal and clinical care services, and aims to assist people to age in-home. Uncorroborated evidence suggests older Australians rely on health professionals – especially general practitioners – to prompt HCP assessments, choose service providers and manage HCP funds thereafter. This was confirmed in a survey involving 502 older Australians aged years receiving HCP funds. As more Australians survive to older age, further research is needed to establish with general practitioners their needs regarding the delivery of in-home care information, clinic practice resources, trainee education and continuing professional development.
Publisher: Routledge
Date: 16-12-2003
Publisher: Emerald
Date: 07-2004
DOI: 10.1108/11766090410813346
Abstract: 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 and Other Financial Instruments – Disclosures (FRS 13 hereafter) on isues relating to corporate governance. In particular, the researchers employ an interview survey to investigate: (i) UK institutional investors’ general attitudes towards the recent introduction of FRS 13 and (ii) whether the introduction of FRS 13 has any implications for corporate governance. The results to date indicate that institutional investors may not be treated as a homogeneous group with respect to their expressed views of FRS 13.
Publisher: Emerald
Date: 05-02-2018
DOI: 10.1108/QRFM-06-2017-0051
Abstract: Studies on Islamic calendar anomalies in financial markets tend to apply quantitative analysis to historic share prices. Surprisingly, there is a lack of research investigating whether the participants of such markets are aware of these anomalies and whether these anomalies affect their investment practice. Or is it a case that these practitioners are completely unaware of the anomalies present in these markets and are missing out on profitable opportunities? The purpose of this paper is to analyse the views of influential participants within the Pakistani Stock Market. The study documents the findings for 19 face-to-face semi-structured interviews conducted with brokers, regulators and high-net-worth in idual investors in Karachi. The paper’s major findings indicate that the participants believed that anomalies were present in the stock market and market participants were actively attempting to exploit these anomalies for abnormal gains. Interviewees suggested that predictable patterns can be identified in certain Islamic months (Muharram, Safar, Ramadan and Zil Hajj). The most common pattern highlighted by the interviews related to the month of Ramadan. Furthermore, interviewees mentioned the influence of the “Memon” community in the Pakistani Stock Market. Respondents also suggested that investor sentiment played an important role in influencing the stock market prices and trading patterns. Because all the prior studies investigating Islamic calendar anomalies in Muslim-majority countries adopted quantitative method using secondary data, the current investigation is of particular value, as it focuses on the qualitative analyses and reports the views of market participants. This allows to fully explore the topic under investigation and to draw robust conclusions.
Publisher: Emerald
Date: 15-02-2013
Publisher: Emerald
Date: 27-09-2022
Abstract: This study explores the impact of institutions, policies, and regulations at the global, national, and sectoral levels on digitalisation within the Italian and Australian wine industries. Drawing on qualitative research data collected from interviews with key personnel in the wine industry, this study shows that both jurisdictions are at a similar stage of emergent digital development despite very different settings. Accordingly, the authors find that digitalisation is constrained by common policy and regulatory issues emanating at the global and national levels, such as a lack of data infrastructure and data governance, and the need for institutions at the local and regional levels to spur innovation, especially with SMEs. This is the first study to analyse the role of policy, regulation, and institutional arrangements in digital diffusion using a cross-country comparison of the wine sector.
Publisher: Elsevier BV
Date: 07-2014
Publisher: Elsevier BV
Date: 09-2018
Publisher: Wiley
Date: 22-09-2009
Publisher: Informa UK Limited
Date: 04-2011
Publisher: Elsevier BV
Date: 09-1994
Publisher: Elsevier BV
Date: 10-2020
Publisher: Emerald
Date: 22-08-2023
DOI: 10.1108/JAEE-10-2022-0313
Abstract: Diversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a erse and inclusive profession. The authors conceptualise ersity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of in iduals wishing to enter the profession. The 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model. The findings show that a lack of ersity in the profession is caused by the ecological background, constructing a local niche, that prevents ersity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring ersity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a erse profession. The public interest will then be better served. This study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly erse and inclusive.
Publisher: Informa UK Limited
Date: 12-2006
Publisher: Informa UK Limited
Date: 15-05-2004
Publisher: Informa UK Limited
Date: 02-01-2016
Publisher: Informa UK Limited
Date: 03-2014
Publisher: Wiley
Date: 07-2004
Publisher: Elsevier BV
Date: 11-2015
Publisher: Elsevier BV
Date: 07-2021
Publisher: Emerald
Date: 09-2002
DOI: 10.1108/14720700210440062
Abstract: The Ludwig report concerning currency trading losses at AIB plc was issued in March 2002. This paper reviews the Ludwig report and assesses possible implications of the report for internal control and corporate governance procedures in treasury departments.
Publisher: Informa UK Limited
Date: 04-1994
DOI: 10.1080/758523959
Publisher: Informa UK Limited
Date: 12-2013
Publisher: Springer Science and Business Media LLC
Date: 24-04-2022
DOI: 10.1057/S41260-022-00264-2
Abstract: In this paper, we investigate characteristic differences between Socially Responsible Investment (SRI) funds and conventional funds across 35 different categories, including previously unexplored areas, such as fund manager skills and investment strategies. Further, we examine SRI and conventional funds globally rather than from just one country (e.g., US) or one region (e.g., Europe), covering funds listed in 22 different countries. We also adopt a new Principal Component Analysis (PCA) methodology for matching SRI funds against their conventional counterparts that significantly increases the s le size from previous studies, reducing selection bias and possibly explaining contradictory findings in the prior literature. Contributing to the literature, our findings show that: (i) SRI funds have more ersified portfolios than conventional funds (ii) SRI funds have lower cash holdings while investing more in US equities and (iii) SRI fund managers charge a smaller fee and are more successful in managing their portfolios. This is reassuring for investors who invest in SRI funds and for the future health and sustainability of the planet.
Location: United Kingdom of Great Britain and Northern Ireland
Location: United Kingdom of Great Britain and Northern Ireland
No related grants have been discovered for Christine Helliar.