The Productivity Commission’s inquiry report into ‘Smash Repair and Insurance’, was released on 18 August 2005. The Productivity Commission was asked to review financial and other commercial relationships between the smash repair industry and the insurance industry. Some of the areas the...

Large institutional investors allocate their funds over a number of classes (e.g. equity, fixed income and real estate), various geographical regions and different industries. In practice, these allocation decisions are usually made in a hierarchical (top-down), consecutive way. At the higher...

In the business-and-society literature and in the general press on whether business fulfils its social role responsibly. Business ethics, corporate social responsibility and corporate governance movements have been developed in recent decades as responses to a growing sense of corporate...

This paper is devoted to today's very popular performance measure - Economic Value Added (EVA). The aim of this article is to investigate the relationship between Economic Value Added, traditional performance measures (ROA and ROE) and ability of creation of shareholder wealth for...

The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ inform

The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates...

An information has value through the financial reporting. Such are taken into account factors such as: the nature of the event referred to financial reporting, the adequacy of the presentation, the credibility and integrity of information, readability necessary to allow some conclusions on a...

The objective of this research is to emphasize the difficulties generated by incomplete adoption of accounting concepts and treatments related to stocks into the public sector by the national regulators, by reference to the International Public Sector Accounting Standards. Taking into account...

Small and medium-sized enterprises face several challenges mainly related with lack of access to Finance frequently due to a lack of formal Accounting system and financial management, which leads to weaknesses in their internal financial capabilities. Moreover, from the supply side traditional...