This dissertation examines the relation between reported financial performance and qualitative disclosure in the research and development (R&D) disclosure setting. While the influence of performance on firms? disclosure decisions is a fundamental issue in the accounting literature, prior studies...

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...

The report presents data on international oil production, demand, imports, exports, and stocks. The report has four sections. Section 1 contains time series data on world oil production, and on oil demand and stocks in the Organization for Economic Cooperation and Development (OECD). This...

This report presents data on international oil production, demand, imports, exports, and stocks. The report has four sections. Section 1 contains time series data on world oil production, and on oil demand and stocks in the Organization for Economic Cooperation and Development (OECD). This...

The concept of measurement quality assurance (MQA) as embodied in National Institute of Standards and Technology (NIST) programs is not generally used within European programs for testing or accreditation. Although the essential elements of quality control and quality assurance are in the...

This paper aims to provide a flexible methodological framework to estimate import demandmodels, which explicitly considers the stochastic properties of data and the endogenous/exogenousnature of some variables. The French imports of virgin olive oil have been used as a case study withSpain,...