34 research outputs found
Do Culture and Cross‐Border Listings Influence Global Analysts Behavior and Disclosure Practices
No full textSpacing and sucker management in the commercial plantain production in the rainforest belt of Nigeria
No full textWho Are the Losers of IFRS Adoption in Europe? An Empirical Examination of the Cash Flow Effect of Increased Disclosure
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FOCUS: Aspects of Accountancy The Ethics of Accounting Regulation - An International Perspective
No full textIn vitro Degradation of Cell Walls of Apple Leaves by Pectinolytic Enzymes of the Scab Fungus, Venturia inaequalis, and by Commercial Pectinolytic and Cellulolytic Enzyme Preparations
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A Monte Carlo Analysis of Health Risks from PCB-Contaminated Mineral Oil Transformer Fires
No full textPortfolio Flows to Emerging Capital Markets: Do Corporate Transparency and Public Governance Matter?
No full textCharacteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20
No full textThis study examines whether the timing of adoption of the UK Statement of Standard Accounting Practice No. 20 'Foreign Currency Translation' depended on firms' financial characteristics. Consistent with US studies, we find that early adopters tended to be larger firms, and that variables, such as growth options, profitability, leverage and management payout, have strong predictive power. In general, the decision to adopt the Statement of Standard Accounting Practice No. 20 did not appear to adversely affect the profitability measures or dividend payout. Firms tended to adopt when the adverse economic consequences of the adoption were likely to be minimal. They also appeared to defer the adoption of the standard to influence their financial performance and, hence, to achieve certain corporate financial objectives. Copyright (c) The Authors Journal compilation (c) 2006 AFAANZ.
