In response to criticism directed at the resource sector's corporate governance, this paper examines the corporate governance and underlying firm characteristics of resource development stage entities (DSEs) relative to a size-matched sample of non-resource firms. We find that resource DSEs have...

This paper examines intra-Big 4 audit fee premiums in the Australian market. During the period examined (2002–2004), there is both Big 4 and intra-Big 4 market dominance. The three largest firms – the ‘Big 3' (Ernst & Young, KPMG and PricewaterhouseCoopers) – hold over 80 per cent of...

International Financial Reporting Standards (IFRS) are often described as principles-based; however, we show that IFRS and Australian pre-IFRS expense-related standards are more rules-based than pre-IFRS expense disclosure in New Zealand. Thus, we examine expense disclosure in New Zealand and...

Government intervention is the main reason for the low correlation between cash prices for Polish wheat and wheat futures prices in Chicago and London. Polish government policies reduce incentives for Poland`s private sector to use existing wheat futures contracts in foreign exchanges to hedge...

We examine the match/mismatch between the demand and supply of impact investments. We show that some geographic regions display an upward match, while others exhibit a downward match. We explain how regions with well-developed (or less-developed) economies are not necessarily equal to regions...