Knowledge transfer costs and dependence as determinants of financial reporting

Article Abstract:

Research confirms that financial reports are negatively correlated with dependence and positively correlated with knowledge transfer costs. The role of control systems governing high knowledge transfer costs is also examined.

New Zealand, Methods, Comparative analysis, Corporate finance

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Australian evidence on the determinants and impact of takeover resistance

Article Abstract:

A study examining the factors responsible for target bid resistance and its impact on the wealth of target shareholders and the takeover process, and from Australian perspective, is presented.

Analysis, Economic aspects, Acquisitions and mergers, Stockholders, Letting of contracts, Competitive bidding

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Australia's switch to international financial reporting standards: a perspective from account preparers

Article Abstract:

The adoption of international financial reporting standards by Australian business enterprises is discussed.

Product standards, safety, & recalls, Standards, Usage, Accounting, Accounting standards

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