The purpose of this study was to determine the effect of audit quality, financial condition, audit opinion the previous year, company growth and company size on the going concern audit opinion on the company opened manufacturing (Tbk). The independent variable of this study is the quality of the...

Die vorliegende Arbeit beschäftigt sich mit Earn-out-Strukturen beim Verkauf von Konzerneinheiten an Beteiligungsgesellschaften. Das allgemein weit erörterte wissenschaftliche Feld der Unternehmensbewertung wird dadurch um den Spezialfall der sogenannten Konzern-Sell-offs, den Verkauf von...

This study aims at a better understanding of how firms arrange and profit from their technological competencies. In particular, it presents a contribution to the diversification-performance literature by dealing with a still poorly researched aspect of diversification, namely technological...

There is a continuing debate on whether or not ownership changes accompanying privatization of state-owned enterprises (SOEs) lead to performance improvements of such firms. Since profitability measures alone are possibly inappropriate for SOEs, we address this very significant current question...

Mass merchandisers’ entry into food retailing threatens traditional grocers’ market share. In response, traditional grocers and food manufacturers adopted Efficient Consumer Response (ECR) as an industry-wide set of supply chain management strategies that focused on cutting costs and...

More than 50 percent of current farmers are over age 55, and the number of new farmers replacing them has fallen. This paper examines factors that contribute to the financial performance of new and beginning farmers in the U.S. A weighted regression analysis was used on data from the 2005...

Corporate Social Responsibility (CSR) is a new topic in finance which can be viewedfrom two different perspectives: that of the business (CSR), and that of the individualinvestor (Socially Responsible Investing, SRI). The evidence from this studysuggested that in the short-term, there were no...

In many respects, Australian boards more closely approach normative best practice guidelines for corporate governance than boards in other Western countries. Do Australian firms then demonstrate a board demographic-organisational performance link that has not been found in other economies? We...

This paper examines the findings of a socio-economic research project carried out to examine the financial performance, adoption progress and impediments to adoption, of a range of Australian tree species in the Philippines. This ACIAR-supported project was an extension of research into transfer...

The role of the board of directors in firm strategy has long been the subject of debate. However, research efforts have suffered from several deficiencies: the lack of an overarching theoretical perspective, reliance on proxies for the strategy role rather than a direct measure of it and the...