Peursem, Karen; Chan, Yi Chiann - In: Australian Accounting Review 24 (2014) 3, pp. 276-288
type="main" <p>On-going business success is not a ‘given’ and business failure is reasonably common. Such failures include 36 listed companies in New Zealand (2001–10), which, in liquidating, incurred losses for many small stakeholders. The purpose of this paper is to determine whether these...</p>