R&D intensity and corporate financial policy: some international evidence

Article Abstract:

Issues concerning the financial choices of companies with a strong interest in research and development activities are discussed, with reference to the asset substitution problem, the investment paradox and the asset specificity proposition.

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Professionalism vs commercialism: the association between non-audit services (NAS) and audit independence

Article Abstract:

A new study investigates the relationship between non-audit services and audit independence using actual fee information.

Accounting and auditing

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Stock dividend announcement effects in an imputation tax environment

Article Abstract:

A new study investigates whether investors value the future tax benefits linked to imputation credits.

Valuation

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