Purpose – The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without...

Purpose – The purpose of this paper is to review the cancellation of Australia's National Soccer League (NSL) competition and its replacement in 2004 with the corporatist A-League which is based on the North American model of “one team one city”, no promotion and relegation, and...

In this paper, we explore main themes in Fyodor Dostoyevsky's great existentialist 19th century Russian novel Crime and Punishment. We accept the traditional existentialist and Russian Orthodox interpretations of the novel's themes but we also argue that the actions of the novel's main...

In this paper, we study the major money-related doctrines of US husband-and-wife televangelist faith teachers Kenneth and Gloria Copeland. We find the unique Copeland interpretation of 'Treasures in Heaven' (Matthew 6:20) to be a complete inversion of the mainstream theological interpretation....

The music industry is undergoing extremely rapid structural change not of its own choosing and record labels will no longer be able to rely on coercive seven-record deals and business methods that have remained unchanged since the 1960s. This paper provides a case study of the 2000-2001 lawsuit...

There has been some debate recently about the extent to which business schools are developing ethics as a quality during business and accounting programs. It has been argued that using a 'moral dilemma' approach in case studies at university can develop the knowledge and skills required for...

We present a detailed case study of the relationship between migrant labour and a trade union in a period immediately following 12 years of hostile neo-liberal politics in Australia: 1996-2007. We find that Australia's Construction Forestry Mining and Energy Union (CFMEU) has reinvented itself...

Accounting, the accounting system and the accounting profession are all dimensions, which are deeply influenced by economic, social and political evolutions of the Romanian existence from the first considered paper within Romanian accounting literature (1792) until today. We therefore set out...

Purpose – The purpose of this paper is to document key elements of union strategy at Sydney (Lidcombe) branch of Australia's Construction Forestry Mining and Energy Union (CFMEU) in an attempt to document and critique its branch level strategy in the year immediately after the removal of the...

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure. Design/methodology/approach – A qualitative research approach is employed. Data...