Purpose: This paper aims to argue that the accounting standards’ requirements for the valuation of defined benefit pension schemes in the financial statements of scheme sponsoring companies potentially produce an artificial result which is at odds with the “faithful representation” and...

Purpose: The purpose of this paper is to analyze the efficiency of trade shows and provide insights for trade show exhibitors using data envelopment analysis (DEA). The paper also offers a benchmarking analysis of the business factors for the most efficient trade shows in each sector....

Purpose: The purpose of this study is to examine the operational efficiency of restaurants in a dynamic context, over the period 2011-2014. The paper also analyzes efficiency with respect to several frontiers and production technologies dependent on restaurant size. Finally, it provides a new...

Purpose This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use of earnings management through revenue as well as expense items classification shifting in the year of transition....