The current definition of a quot;going concernquot; according to GAAP does not take into consideration whether an on-going business exists that is separate or separable from its owner/manager in a closely-held firm or is merely an extension of the individual as an entity. In this study, we...

This study Investigates the influence of the type of investment opportunities facing a firm on its choice of capital structure. It is shown that the more discretionary investment opportunities a firm faces,the lower its financial leverage. Inclusion of other possible determinants of capital...

Many developed countries are net recipients of skilled health professionals from developing countries. Potentially these movements provide major economic benefits to developed countries. The distribution of any benefits and any associated health and social costs, however, need investigation that...