Table of contents
Australian government budget balance numbers: The hybrid nature of public sector accrual accounting
Graeme Wines, Helen ScarboroughThe purpose of this paper is to analyse the nature and comparability of budget balance (surplus/deficit) numbers headlined by the Australian Commonwealth Government and the…
Ownership, related party transactions and performance in China
Yezhen Wan, Leon WongThe purpose of this paper is to investigate the relative performance of state-owned enterprises (SOEs) and privately controlled firms in China, and whether related party…
The effect of financial crisis on auditor conservatism: US evidence
Joseph Beams, Yun-Chia Yan– This paper aims to examine the effect that the recent financial crisis had on auditor conservatism in the form of increased going-concern opinions.
Earnings management, funding and diversification strategies of banks in Africa
Mohammed Amidu, Ransome Kuipo– This paper aims to investigate the implications of earnings management for funding and diversification strategy within the context of developing and emerging economies.
Continuous disclosure and information asymmetry
Mark RussellThis paper aims to examine whether firms with high information asymmetry disclose more information under a continuous disclosure regime, and, second, the paper examines whether…
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem