The adoption of ‘best practice’ by small manufacturing enterprises (SMEs) poses many practical, theoretical, financial and organisational problems. The implementation of business-strategy-driven business process re-engineering (BPR) can be seen as a way forward towards best practice....

An increasing number of manufacturing businesses are moving towards global operations, with a manufacturing presence in most of the world's major regions. The use of information technology and business systems as a strategic weapon can be seen as a basis for achieving this end. The capabilities...

This paper describes the practical manner in which an intranet was applied to a small manufacturing company to support its BPR programme. The company is involved in the design and manufacture of speciality knitting machines. Its market share and turnover have been improving rapidly over recent...

An increasing number of manufacturing businesses are placing direct emphasis on operations management as a means of achieving competitive success in the contemporary performance measures of quality, speed and price. The use of information technology (IT) and business systems as a strategic...

This paper examines the financial effectiveness of marketing communication expenditure (MCE) as an instrument to increase risk-weighted capital. We nest a cross-sectional time-series panel model within the risk-adjusted earnings principles of Ohlson (1995), and apply the model to a dataset of...

The tentative decisions under International Accounting Standards Reporting Comprehensive Income (Performance Reporting) (IAS Plus 2004c) require several items that are noncore business to be included as comprehensive income. Using data from Australian firms we replicate the IAS adjustments and...

This study examines the extended stakeholder corporate governance model in credit unions and the extent to which inherent managerial entrenchment impacts upon their operational decisions. Using Australian credit union data and the introduction of Basle-type capital adequacy regulations as a case...

This paper examines the association between accounting information and systematic (beta) risk. We extend previous research by using an updated data set, a range of risk measures that adjust for different market and time-varying conditions, and by examining whether the long-run association has...

The IASB Discussion Paper (2008), Preliminary Views on Financial Statement Presentation promises to extend the 'fair value' measurement concept into an aggregated comprehensive income statement. This article extends prior Anglo-Saxon based research by using 56,700 European firm years from...

Subsequent to the influential paper of [Chan, K.C., Karolyi, G.A., Longstaff, F.A., Sanders, A.B., 1992. An empirical comparison of alternative models of the short-term interest rate. Journal of Finance 47, 1209-1227], the generalised method of moments (GMM) has been a popular technique for...