Purpose – The purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio‐based modeling of corporate collapse, without compromising the accuracy of the predictive model. Its contribution to the...

Purpose – The purpose of this paper is to undertake an analysis of two recent classification schemes in the literature for ratio-based modelling of corporate collapse; namely the dual-classification scheme (DCS) and the multi-classification scheme (MCS). Its contribution to the literature lies...

Purpose – The purpose of this paper is to undertake an analysis of two recent classification schemes in the literature for ratio-based modelling of corporate collapse; namely the dual-classification scheme (DCS) and the multi-classification scheme (MCS). Its contribution to the literature lies...

Purpose – The purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio-based modeling of corporate collapse, without compromising the accuracy of the predictive model. Its contribution to the literature...

This paper presents the results of a complex but challenging investigation into the global power play at the United Nations (UN) over the issue of international accounting regulation. It specifically attempts to explain why the host developing nations of most transnational corporations (TNCs),...

The early years are seen as a crucial period for the survival of ventures and yet only a limited number of studies have focused on successful new ventures when studying capital structure. Furthermore, only a few studies have included longitudinal data, tracking ventures over time, or have...

Purpose – The purpose of this paper is to investigate the incremental value relevance of cash flow from operations (CFO) given book value and earnings. It also examines the relative value relevance of earnings and CFO and changes therein between the 2008‐2009 global financial crisis (GFC)...

Purpose – The purpose of this paper is to investigate the incremental value relevance of cash flow from operations (CFO) given book value and earnings. It also examines the relative value relevance of earnings and CFO and changes therein between the 2008-2009 global financial crisis (GFC) and...

Aims to identify the motivational factors for investing in information technology (IT), the impediments to IT investments and the outcomes of the planning and implementation of IT projects by chartered accountants in Australia. The results indicate that firms are motivated to invest in IT...

Research concerning the impact of marketing in the development of small enterprise research is extremely limited. Explores the role of marketing in the development of small enterprise research through the examination of 42 marketing‐related studies of small firm settings. Defines small...