This paper undertakes a comparative analysis of financial management in the British motor industry in the 1950s and … symptomatic of the absence of financial imperatives among British management at this time. Finally we widen the agenda to place … our findings on financial management into a wider literature dealing more generally with the problems of managerial …

affect investment, particularly R&D expenditures, when firms have financial covenants that are affected by changes in GAAP …

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial … differential demand for and supply of financial reporting …

Parties needing to monitor the financial performance of not-for-profit (NFP) organizations have traditionally relied … upon financial ratios of accounting data. This practice can lead to misleading inferences about profitability in relation …

This paper investigates the earnings management activities in Chinese listed firms and the impact of the split share … accrual-based earnings management activities over the 2002–2011 period. This reflects the environment of weak investor … fundamentally improved firms' quality of financial information. This may be because ownership concentration remains high. However …

This paper investigates the effects of managerial mergers- and acquisitions-related investment strategies on the exit …

Canadian financial restatements announced during 1997–2006 lower market quality and signal to market participants that …