Publications

Wieder, B 1997, 'Die Kosten- und Erlösträgerrechnung Konzept des Marketing-Accounting - unter besonderer Berücksichtigung des Dienstleistungbereiches' in SEICHT Gerhard (ed), Jahrbuch für Controlling und Rechnungswensen '97, Orac, Vienna, Austria, pp. 489-537.
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Costing and Revenue Allocation in Marketing-Accounting - With an Emphasis on Services

Craswell, A, Taylor, SL & Saywell, R 1997, 'Insider ownership and corporate value: Australian evidence', Pacific-Basin Finance Journal, vol. 5, pp. 301-323.

Craswell, AT, Taylor, SL & Saywell, RA 1997, 'Ownership structure and corporate performance: Australian evidence', Pacific-Basin Finance Journal, vol. 5, no. 3, pp. 301-323.
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The published analytical and empirical evidence on the impact of ownership structure on corporate performance is conflicting. In this paper, the relationship between the distribution of equity ownership and corporate performance is investigated for 349 publicly traded Australian firms in 1986 and 1989. The results weakly support a curvilinear relationship between insider ownership and corporate performance, although the relationship is both temporally unstable and inconsistent across different firm-size groups. The evidence does not support institutional ownership as an important determinant of Australian corporate performance. Potential explanations for these results include the low explanatory power of relatively general models of optimal managerial and institutional ownership, the temporal instability of any optimal equity ownership structure and the probable endogeneity of ownership structure. © 1997 Elsevier Science B.V.

Wieder, B 1970, 'Cost accounting for marketing decisions', British Academy of Management Annual Conference, Queen Elizabeth Conference Centre, London.