BROWN, ALISTAIR M.; TOWER, GREG - In: Pacific Accounting Review 14 (2002) 1, pp. 43-66
Three reporting models — Traditional, Western‐narrow and Western‐broad — are scrutinised to delineate the basis of accounting practices for the Pacific Island Countries' (PIC) entities for the years ending 1997–1999. Evidence is obtained about the filing of reports; timeliness of...
