Accounting window dressing and template regulation: A case study of the Australian credit union industry

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Hillier, D.; Hodgson, A.; Stevenson-Clarke, P.; Lhaopadchan, S.;
  • Subject: class eco B

This article documents the response of cooperative institutions that were required to adhere to new capital adequacy regulations traditionally geared for profit-maximising organisations. Using data from the Australian credit union industry, we demonstrate that the coope... View more
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