The debate on the determinants of firm value remains unresolved in finance research. This research report contributes to the debate by examining the validity of the Ohlson (1995) valuation model in South Africa. Using Johannesburg Securities Exchange data, this research report aims to identify...

Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved.Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are described and contrasted....

Purpose ? The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical...

Since 1992, New Zealand has engaged in a sector-neutral approach to accounting standard setting ? where a transaction is accounted for based on its underlying economic nature rather than on the type of entity undertaking it. Underpinned by the premise that GAAP can be generalised across the...