The purpose of this study is to assess the factors associated with investor guidance required by SAB 74 (codified as SAB Topic 11.M) by 206 micro cap firms as they implement FIN 48. Logistic regression results support, overall, the expectation that industry affiliation is a significant predictor...

Firm-level fixed investment expenses are analysed using a large panel of US manufacturing firms from 1971 to 2007. Integrating the user cost of capital, q and accelerator theories of investment to one econometric specification, we estimate the impacts of sales growth, cash flow, the cost of...

The ongoing financial and economic crisis throughout the industrialised world has spotlighted a number of significant deficiencies in corporate governance and management. The strength and composition of the management team along with effective corporate governance policy should play an important...

We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...

From the early 1990s, India embarked on easing capital controls. Liberalization emphasised openness towards equity flows, both FDI and portfolio flows. In particular, there are few barriers in the face of portfolio equity flows. In recent years, a massive increase in the value of foreign...

We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...

Outlines the global structure of the textiles and clothing industry and reviews trading patterns under the Multi-Fibre Arrangement (MFA), highlighting the impact of trade policies in the European Union and the USA. Examines the issue of labour standards as a new non-tariff barrier to trade....

Explores how public actors, especially in home countries, link foreign direct investment (FDI) to labour and employment issues.