reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No ….121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the …

financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

management, audit committees and the auditing and financial reporting environment. This case is appropriate for use in an …

Australia for the period 1950-2005. Cointegration and a vector error-correction model are used along with Granger causality … the cointegration analysis of production in Australia and should be included in the long-run production relationship along … capital and ICT are important drivers of output growth in Australia, so their omission from standard productivity measures …

Australia`s electric power industry (EPI) is undergoing major restructuring. This restructuring includes … of the overall economic reform package that is being implemented in Australia. Enhancing efficiency in the economy …, Australia`s previous prime minister, Paul Keating, observed that {open_quotes}the engine which drives efficiency is free and …

examine monopoly (South Africa) and duopoly (South Africa, Australia) with a competitive fringe (US, Canada, Poland, China and …

Australia, a vigorous private sector economy could emerge if the lunar organization provided quasi-export earning through its …

trialled over the past five years in the United Kingdom and Australia. The primary purpose is to examine Credit Guarantee …