The Australian Research Data Commons (ARDC) invites you to participate in a short survey about your
interaction with the ARDC and use of our national research infrastructure and services. The survey will take
approximately 5 minutes and is anonymous. It’s open to anyone who uses our digital research infrastructure
services including Reasearch Link Australia.
We will use the information you provide to improve the national research infrastructure and services we
deliver and to report on user satisfaction to the Australian Government’s National Collaborative Research
Infrastructure Strategy (NCRIS) program.
Please take a few minutes to provide your input. The survey closes COB Friday 29 May 2026.
Complete the 5 min survey now by clicking on the link below.
Tax Loss Selling: Implications for investor share trading behaviour and industry effects. We will contribute to the national interest in several ways. First, we will provide up-to-date evidence on Tax Loss Selling (TLS), addressing an acute lack of research in this area. Second, a predictive model of TLS is being developed, which is important in understanding when and where significant TLS will arise. Third, we will examine whether the mineral exploration industry has been particularly disadvant ....Tax Loss Selling: Implications for investor share trading behaviour and industry effects. We will contribute to the national interest in several ways. First, we will provide up-to-date evidence on Tax Loss Selling (TLS), addressing an acute lack of research in this area. Second, a predictive model of TLS is being developed, which is important in understanding when and where significant TLS will arise. Third, we will examine whether the mineral exploration industry has been particularly disadvantaged by the Capital Gains Tax. As recognised in the Prosser Report, current tax policy is a potentially important cause of the decline in exploration expenditure. Its role needs to be understood, because the exploration industry contributes substantially to exports and national income, and is critical to the national interest. Read moreRead less
Corporate governance, corporate disclosure policies and the timeliness of price discovery: How competitive is the Australian equity market? This project will help reduce the economic cost of poor corporate governance. It will facilitate more liquid financial markets and potentially it will increase the number and value of worthwhile investment opportunities by lowering the cost to finance them. It will assess Australia's competitive standing in the world's equity markets and establish whether ou ....Corporate governance, corporate disclosure policies and the timeliness of price discovery: How competitive is the Australian equity market? This project will help reduce the economic cost of poor corporate governance. It will facilitate more liquid financial markets and potentially it will increase the number and value of worthwhile investment opportunities by lowering the cost to finance them. It will assess Australia's competitive standing in the world's equity markets and establish whether our market is indeed transparent and a good place to raise risk capital. It will add needed credibility to corporate governance regulation. And it will enhance Australia's standing in the international research community because its research methods can be applied to almost any public capital market.Read moreRead less
Impacts of International Financial Reporting Standards adoption on cost of equity capital, financial statement value-relevance, and firms' financing and investment strategies. The project's insights will assist policy makers to assess, progress and promote approaches to global economic and governance policy reforms. AIFRS adoption disturbs the financial markets equilibria previously struck under Australian accounting standards. Understanding this impact helps underpin micro- and macro- economi ....Impacts of International Financial Reporting Standards adoption on cost of equity capital, financial statement value-relevance, and firms' financing and investment strategies. The project's insights will assist policy makers to assess, progress and promote approaches to global economic and governance policy reforms. AIFRS adoption disturbs the financial markets equilibria previously struck under Australian accounting standards. Understanding this impact helps underpin micro- and macro- economic strategies and policy developments relying upon the role of financial reporting. It also assists capital markets to adapt to the new reporting environment, thus increasing capital allocation effectiveness and efficiency.
Australia's position as an early IFRS adopting nation enables the project to facilitate Australia's international leadership in global economic policy development. Read moreRead less