The process of changing reserve requirements in Costa Rica is a three step process. First the central bank makes the decision to change reserve requirements. Several days to several weeks later, the change is announced in the official newspaper. The actual reserve requirement change takes place...

Events leading to the passing of the Sarbanes-Oxley Act have led to increased concern with and scrutiny of potential management manipulation of financial statements. From an agency theory perspective, managers have incentives to manipulate organizational methods and choices in order to produce...

This paper examines the relationship between university ranks and outcome measurements. Many students select the university that they will attend based on these rankings In this paper the rankings conducted by two studies are examined. U.S. News and World Report rankings are based upon measures...

In this article the results of a Benchmarking study sponsored by the Hong Kong Society for Accountants, Financial Management Committee are reported. The study, in the form of a survey, was sent to 633 listed Hong Kong firms. Sixty-seven firms responded to the survey crossing six different...