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consistent with those found by studies in other areas. Manufacturers are not a major source of sales for business service firms …This paper summarized findings from a Colorado and Utah survey of manufacturing and business service establishments … which provided information on the use of business services among different types of firms in this interior region of the …
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decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life … survey and field studies of firms in the clothing and footwear industry. Results indicated that MAS formality changed to … their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation …
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This paper investigates whether firm corporate governance practices have an effect on the quality of its publicly … released financial information. Researchers carrying out earnings quality research usually relies on Dechow and Dichev (2002 … levelled against extant models of earnings quality measurement, this study instead uses earnings quality measures (proxied by …
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This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the...
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determines the quality of corporate governance. Next objective of this paper is the more ambitious one of addressing the role of … accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance … advocacy of these disciplines is untenable and their contribution is overstated. Careful application of accounting …
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