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...

Estimate bias and “no-sales” are investigated in the context of Latin American Art auctions conducted in New York between 1977 and 1996. We find that, using a new method for calculating bias, both Sotheby's and Christie's overestimated art (oil-on-canvas pieces) by 2.7 percent. The inclusion...

Abstract Spanish internal migration has long been resistant to traditional economic explanations. However, this paper examines the data for the period 1999–2006 after considerable changes in the Spanish economy. Moreover, it examines migration at the disaggregated level of Spanish provinces...

In this paper, we modify the Harris-Todaro model of migration to incorporate the impact of human capital, housing stock, and the availability of publicly provided goods such as healthcare and road provision in order to analyze the determinants of migration in different regions of Poland. We...