We examine the economic consequences of the mandatory adoption of IFRS in EU countries by showing which types of economies have the largest reduction in investment-cash flow sensitivity post-IFRS. We also examine whether the reduction in investment-cash flow sensitivity depends on firm size as...

The importance of management accounting systems (MAS) to organisations resides in their role in providing information for planning, controlling, evaluating performance, developing and improving competitive strategies and making decisions. Despite this multifaceted importance, little is known...

Aims and Background: In this retail sector study commissioned by OECD to inform the expert meeting on distribution services to be held on November 17 2010, the aims are to: * explain how and why the retail sector has internationalised its operations over the past two decades and the...

Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of...