A considerable body of research aims to discriminate between companies with the potential to stem decline, or recover from extremis, from those which will ultimately fail. The literature spans a number of academic disciplines and embraces theorising, case studies and anecdote. Even so much...

As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation models that...

A number of authors have noted that industrial sector is a significant factor in the design and construction of failure prediction models, suggesting that organisational structures dictate the construction of separate models for different sectors. However, most modellers have been content to...

This paper explores the impact of a variety of contextual factors on the diffusion of six administrative innovations. The paper explores the level importance of 13 contextual factors on decisions(s) to implement (or not) administrative changes. It also examines the level of association between...

Hong Kong is rewriting its Companies Ordinances to enhance its competitiveness as an international business and financial centre and one of the provisions being reviewed is whether financial reporting standards in Hong Kong should be given legal backing. Contrary to the initial consultation...

The paper explores the relationship between the quality of a company's website and aspects of corporate financial performance. A specialised commercial survey instrument is used to measure the quality of website for listed UK manufacturing companies, which is then compared with financial ratio...

Adopting Rogers' diffusion model and the modified diffusion model presented by Askarany, this paper examines the level of association between perceived attribution of innovations and the diffusion of one managerial tool: Activity-Based Management (ABM) in organisations. Addressing the five main...

Purpose - Size is one of the most controversial influencing factors in the diffusion literature.This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an...

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines amp; Langfield-Smith, 2003; Beng, Schoch, amp; Yap, 1994; Bork amp; Morgan, 1993; Cavalluzzo amp;...

The relative merits of schematic faces for the communication of multivariate information have been explored in a number of disciplines. Existing studies in the financial environment suggest that they may be superior to conventional methods in both their communications and decision-making...