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...

The sugar industry in the island of St. Kitts came to a close in 2005 and so too did a long period of monoculture and possibly a culture and lifestyle of a people that affectionately refer to their country as Sugar City. Sugar was cultivated on approximately 4,500 hectares and there is now a...