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Although prior studies provide evidence that investment in research and development (R&D) expenditure enhances a firm’s performance, very little evidence is available on the impact of a firm’s life cycle stages on the association between R&D expenditures and firm performance. We classify firms...
Since 2005, firms listed on any European stock market have been required to prepare mandatory consolidated financial statements under International Financial Reporting Standards (IFRS). Those groups that adopted IFRS in 2005 were required to present their financial statements at 31 December 2004...
This study analyses the influence of contextual variables and managerial roles on the scope of job-relevant information in performance measurement. Five hypotheses are drawn for the effects on potential (intended) scope, real (existing) scope and difference (gap) between these scopes. Empirical...
Market regulators, commissions and accountancy bodies have recommended the establishment of audit committees as an important step in improving corporate governance. In 2002, the Kenya Capital Markets Authority required all listed companies to establish audit committees. This study examined: A...
In this study, we investigate whether the provision of formal guidance in the interpretation of ambiguous principles-based accounting standard provisions contributes to, or detracts from, financial reporting comparability. Analysing judgments made by Chinese accountants working in Beijing,...
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