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dc.contributor.authorM. Monem, Reza
dc.contributor.editorAlexander N. Kostyuk
dc.date.accessioned2017-05-03T15:14:19Z
dc.date.available2017-05-03T15:14:19Z
dc.date.issued2005
dc.date.modified2009-11-23T06:12:32Z
dc.identifier.issn17279232
dc.identifier.urihttp://hdl.handle.net/10072/26784
dc.description.abstractThis paper provides empirical evidence on the lobbying behaviour induced by political costs in the Australian gold mining industry. The Australian gold mining industry remained tax-exempt for nearly seven decades until 1 January 1991. Due to its rapid prosperity in the early 1980s, the industry came under intense political scrutiny in the mid- to late-1980s. In particular, in December 1985 a federal tax inquiry was commissioned which investigated the economic and social impact of removing the tax-exempt status of the industry. Using the voluntary submissions to the federal tax inquiry as a measure of lobbying activity, this study documents that gold mining firms' lobbying positions were positively related to the quantity of recoverable gold reserves held by them and profitability of their operations. Results of this paper confirm findings in prior research that firm lobbying positions are consistent with the adverse economic consequences of regulatory changes.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherVirtus Interpress
dc.publisher.placeSumy, Ukraine
dc.publisher.urihttp://www.virtusinterpress.org/
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom35
dc.relation.ispartofpageto44
dc.relation.ispartofissue2
dc.relation.ispartofjournalCorporate Ownership & Control
dc.relation.ispartofvolume3
dc.rights.retentionN
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.subject.fieldofresearchcode1503
dc.titlePolitical Costs and Lobbying Activity of Australian Gold Mining Firms
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2005
gro.hasfulltextNo Full Text
gro.griffith.authorMonem, Reza


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