This paper investigates managerial and scale x-efficiencies of commercial banks in Ukraine from 1998 to 2003. A large number of banks would suggest competition and efficiency. Ukrainian banks waste half of factor inputs during the production of services by operating off the efficient frontier....

Since the collapse of the USSR, most Central and East European countries have been integrated into global economic institutions through membership in the WTO and EU significantly changing the regional business climate. Through an in-depth analysis of a petroleum pipeline project initiated in...

Purpose: This paper reviews and synthesizes the extensive literature that investigates turnover in public accounting firms. Design/methodology/approach: This paper initially identifies turnover studies by searching two commonly used business databases, ABI and Business Source. Subsequently,...

Shifting the process of tax preparation overseas to India and other countries has become more popular in recent years for many reasons including cheaper labour, reduction of seasonal labour needs, and the ability to have services performed around the clock due to time zone differences....

The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock price, 20-F reconciliations that show higher income under...