Perceptions of risk associated with an international investment decision are affected by the decision maker's understanding of ethical issues within a country. This study provides insights into the foundation for ethical judgments by investigating whether and how Japanese and Taiwanese graduate...

Purpose In this study, the authors relate cultural masculinity to individual level sexist beliefs (hostile and benevolent sexism) and gendered entrepreneurial stereotypes. The purpose of this paper is to explore whether hostile and benevolent sexism affect entrepreneurial intentions and whether...

Purpose – The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS‐based information...

This study examines the impact of privatisation upon the accounting system of a large government trading enterprise, with particular emphasis on the capital budgeting system. A case study of a major Malaysian enterprise before and after its privatisation revealed substantial improvement of the...

Purpose – The examination of generational differences is an important area of inquiry for management research. Firms must recognize the influence of the values and work preferences of the next generation on organizational outcomes in order both to retain staff and to groom future leaders. It...