Does organizational structure matter? The behaviour of Australian Building Societies pre-and post-demutualization

Thomson, Di 2003, Does organizational structure matter? The behaviour of Australian Building Societies pre-and post-demutualization, in Proceedings of the Third Accounting History International Conference, Deakin University, Geelong, Vic., pp. 1-47.

Attached Files
Name Description MIMEType Size Downloads

Title Does organizational structure matter? The behaviour of Australian Building Societies pre-and post-demutualization
Author(s) Thomson, Di
Conference name Accounting History. Conference (3rd : 2003 : Siena, Italy)
Conference location Siena, Italy
Conference dates 17-19 Sep. 2003
Title of proceedings Proceedings of the Third Accounting History International Conference
Editor(s) Carnegie, Garry
Publication date 2003
Conference series Accounting History Conference
Start page 1
End page 47
Total pages 47
Publisher Deakin University
Place of publication Geelong, Vic.
Keyword(s) building societies
demutualization
performance
Summary Financial performance measures, provided by accounting-based financial ratios, of the major mutual building societies in Australia are used to explore their behaviour pre-and post-demutualization in the 1980s and 1990s. The theoretical and empirical literature has suggested that mutual deposit-taking institutions would have lower profitability and higher operating expenses than their publicly listed counterparts. Common accounting ratios are observed over time to investigate if ownership change in a mutual deposit-taking organization accounted for any discernable differences in profitability and cost efficiency of the firms after conversion.
ISSN 1032-3732
Language eng
Field of Research 150203 Financial Institutions (incl Banking)
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category E1.1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30006216

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Versions
Version Filter Type
Access Statistics: 559 Abstract Views, 6 File Downloads  -  Detailed Statistics
Created: Mon, 07 Jul 2008, 10:00:19 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.