This teaching note reports and evaluates an initiative to enhance first-year accounting students' written communication skills in a large class setting. The procedures adopted are outlined and empirical evidence of the effectiveness of these procedures in enhancing writing skills is provided....

Recent international developments have refuelled the debate on public sector conceptual framework issues. Drawing on the Australian experience, this study surveys stakeholders of public sector financial reports to examine issues of concern in the development of concepts, definitions and...

<title>Abstract</title> Previous research suggests a lack of external funding opportunities might inhibit the growth of many small and medium enterprises (SMEs), particularly female-controlled SMEs. However, the existing empirical research on this issue is extremely limited. The aim of this study, therefore,...

The Floor-Leverage Rule is a spending and investment strategy designed for retirees that can tolerate investment risk, but insist on sustainable spending. The rule calls for purchasing a spending guarantee with 85% of wealth and investing the remaining 15% in equities with 3x leverage....

Spanish internal migration has long been resistant to traditional economic explanations. However this paper examines the data from 1999-2006 after considerable changes in the Spanish economy. Moreover it examines migration at the disaggregated level of Spanish provinces rather than regions, the...

The Harris-Todaro model of migration is modified to incorporate the impact of human capital, housing stock and the availability of publicly provided goods like health care and road provision in order to analyse the determinants of migration in different regions of Poland. The Seemingly Unrelated...

This paper adapts the traditional model of migration to include human capital, housing prices and a region's infrastructure in order to analyse the determinants of migration in the Spanish regions between 1998-2003. Using the Seemingly Unrelated Regression Equations [SURE] model, results...