Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession’s authoritative influence over accounting standard...

In the process of economic development, the government of Georgia attaches special importance to the development of micro, small and medium entrepreneurship and aims to improve the entrepreneurial environment. Support for the development of entrepreneurship is one of the priorities of the...

Purpose – The purpose of this paper is to use data from the 2007 Agricultural Resource Management Survey to assess the inequality in the distribution of farm family living expenditures.The impact on inequality of marginal increases in expenditure components with respect to aggregate...

Participation in government programs has a mild impact on the economic well-being of U.S. farm households. Major factors that determine farm household prosperity are the primary operator's education level and ethnicity, education level of the spouse, and other characteristics such as forward...

The West Liberty Foods turkey cooperative was formed in 1996 to purchase the assets and assume operations of Louis Rich Foods (an investor-owned processing firm), which, at the time, announced the imminent shutdown of its West Liberty, Iowa, processing facility. We study the creation and...