Advice from accountants was most commonly used by firms in the mining and construction industry (93%), wholesale and retail trade (88%) and the transport sector (73%). Trade or industry bodies were popular sources of information and advice, being used by 61% of SMEs. SMEs in mining and ...
This study provides some insights into managerial perceptions of the costs, benefits, and net benefits of foreign listing through a survey of Canadian firms that have listed their securities on the foreign exchanges in the U.S. and U.K. ... UR Mittoo - 《Journal of International Financial Ma...
Adoption of International Financial Reporting Standard, Capital Structure and Profitability of Listed Firms in Nigeria The extant literature on the relationship between capital structure and profitability of listed firms when their financial statement is prepared as per Nigerian Accounting Standard revealed tha...
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If you are interested in becoming a member and would like to be part of our growing community of independent firms get in touch today. Complete membership enquiry Have a general enquiry? If you have questions about a specific service area or location and would like more information we can hel...
Firms' compliance with IFRS for goodwill impairment testing is not essentially the same for the clients of all Big-4 auditors in Australia, suggesting that the quality of services provided by Big-4 auditors significantly differ from one another in enforcing their clients to...
“switch” from constant to increasing returns to scale has been one of the conceptual leverages through which growth has been endogenised in “new growth theories”: not only by considering the R&D sector (Aghion and Howitt, 1992), but also the special nature of some firms’ production ...
Public accounting firms. Required study on the potential effects of mandatory audit firm rotation. GAO-04-216. New York. Gates, S. K., Lowe, D. J., & Reckers, P. M. (2007). Restoring public confidence in capital markets through auditor rotation. Managerial Auditing Journal, 22, 5–17...
Canberra Vanessa Morrison Principal, Business Advisory Melbourne Julie O’Reilly Partner, Business Advisory Brisbane Jennifer Rees Principal, Business Advisory Adelaide Courtney West Partner, Business Advisory Auckland Clyde Young Principal, Business Advisory ...
Regime change in the accounting for goodwill: Goodwill write-offs and the value relevance of older goodwillMd Khokan Bepari (Holmes Institute, Brisbane, Australia) Abu Taher Mollik (School of Information Systems and Accounting, The University of Canberra, Canberra, Australia) ...