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 orcid.org/0000-0002-8189-7854 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 Collections: Faculty of Business and Law School of Accounting, Economics and Finance   Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Tue, 03 Mar 2009, 08:39:02 EST Mon, 31 May 2010, 12:06:21 EST Thu, 03 Jun 2010, 09:22:07 EST Wed, 27 Aug 2014, 21:32:27 EST Fri, 05 Sep 2014, 13:24:31 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 946 Abstract Views, 5 File Downloads  -  Detailed Statistics Created: Mon, 07 Jul 2008, 10:00:19 EST