This paper uses content analysis to compare International Financial Reporting Standards (IFRS)1 with the Local Accounting Standards (LAS) of South Africa (SA), Mauritius and Tanzania. It begins by identifying the equivalence of the local accounting standards of these three countries with IFRS...

The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...

This paper reports on the factors influencing accounting standards in the South African Development Community (SADC). The factors have been identified on the basis of previous research (see Larson, Hofstede, Gray, Nobes, Parker, Muller, Doupnik, Doost, D'Arcy, to mention a few) and then analysed...

Purpose - This paper examines the accounting development process and the relevance of International Financial Reporting Standards (IFRS) in Small Island Economies (SIEs) with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political dependence,...

This paper studies IFRS problems and challenges faced by private-sector enterprises (PSEs) and state-owned enterprises (SOEs) in the context of Small Island Economies (SIEs). Using data from Mauritius the IFRS conversion and implementation process is investigated with focus on conversion cost...

Using regression model this study investigates which characteristics of a bank is associated with the extent of corporate governance disclosure in Japan. The findings suggest that on average 8 banks out of a sample of 46 disclose optimal corporate governance information. The regression model...

Motivation - Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable income of everyone. In every sector...

Purpose The purpose of this paper is to contend that the dominant voluntarism approach to the accountability of transnational corporations (TNCs) is inadequate and not fit-for-purpose. The authors argue for the establishment of an international legal mechanism for securing the accountability of...