This study presents a comprehensive evaluation of managerial choice of discretionary accounting methods and the use of the reporting process in income smoothing. After analyzing concepts of smoothing behavior, including managerial motivations to engage in smoothing, security market reactions to...

A meta-analytic investigation was conducted to conceptually and quantitatively examine the effects of five individual (language ability), work (role ambiguity), organizational (organizational support), non-work (family support), and host-country factors (culture distance) on expatriate...

Control charts are regularly developed with the assumption that the process observations have an independent relationship. However, a common occurrence in certain industries is the collection of autocorrelated data. Two approaches are investigated that deal with this issue. The time series...

The critical nature of the venture capital-entrepreneur relationship is emphasized by the 46.4% exponential growth rate of venture capital investments throughout the 1990s. It is that time in the venture capital cycle between the time the first stage funding is made and the venture capitalist...

Within China's the hotel industry, they are known as expatriate managers and. on behalf of parent multinational hotel corporations, provide an element of control and co-ordination within local operating units. On average, organisations spend over two and a half times more money to send an...

Project risk management is concemed with identifying, assessing and responding to uncertainties which could impact project outcomes. These impacts might be positive or negative, although the tendency in business has been to focus on the negative - or downside - risks, Le., those risks which...

The importance ofsmall and medium businesses, (SMB's), and specifically the important role that they perform in a country's national economy, have long been realized. In South Africa, the emphasis being placed on promoting small businesses in the government's GEAR strategy is an indication of...

Maintenance of locomotives is the main function of Bellville Locomotive Traction Depot in the Western Cape. Therefore, it is important to have a sound maintenance plan in place, to prevent a negative impact on the availability and reliability of locomotive supply for hauling power to train...

The retail and distribution industry in Botswana's deregulated economy is one of the largest and most difficult sectors in which to operate, mainly because of levels of competition amongst Botswana companies and the global competitive industry, in general. Hill (2000:539) postulates that...

A quantitative research study was conducted in order to obtain insight and knowledge of the perceptions of management with regard to changes taking place within the Financial Services Sector (FSS). The call centre at Sanlam Head Office in Bellville was used as a case study, and focus was...