The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although the accounting literature provides competing...

Purpose – The setting of private finance companies failing in New Zealand during 2006-12 was characterised by weaker corporate governance and enforcement of securities law. This paper explores audit failure in this setting and examines whether auditors erred in their audits of the failed...

In this paper, we contribute to the empirical literature on household finances by introducing a Bayesian bivariate two-part model. With correlated random effects, the proposed approach allows for the potential interdependence between the holding of assets and debt at the household level and also...

A large number of studies have shown a gradual fall in stomach cancer-related mortality rate during the last decade. Here we analyzed the pattern of stomach cancer-related mortality rates in Japanese aged85 years from 1970 to 1995. We used data for the entire population of Japan. The magnitude...