The present study focuses on the timeliness of financial reporting, which is an element of transparency. Specifically, it looks at the telecommunications industry in Russia and computes the number of days it takes companies to receive an audit opinion, then compares the time lag to the number of...

We provide an overview of the Australian and New Zealand telecommunications markets through Telecom Corporation New Zealand's (TCNZ) acquisition of AAPT Ltd in 2000, which amounted to more than NZ$2 billion. A few years later and after writing off approximately NZ$1 billion, TCNZ is considering...