the understanding of tourist motivation measurement by comparing two frequently adopted motivation measurement approaches … reliable in terms of internal consistency. However, respondents tended to rate more positively in the SP scale than in the IR … scale. Factor analyses extracted similar underlying structures from the two measurements, with each factor explaining almost …

signals, and toward reasoning through the implications of a failure to disclose. In equilibrium disclosure is incomplete, and … observers are unrealistically optimistic. Nevertheless, regulation requiring greater disclosure can reduce observers' belief … accuracies and welfare. A stronger tendency to neglect disclosed signals increases disclosure, whereas a stronger tendency to …

implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …

implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …

full financial year. The accounting policies for recognition and measurement should be applied in the same way as they are … estimation methods; the measurement procedures should be designed to ensure the correctness of all the resulting information …