Purpose – Interview data is often the cornerstone of qualitative field studies, yet problems with getting sufficient, rich, reliable data in a cost effective manner can inhibit the progress of field study research. The purpose of this paper is to describe the use of a novel interview method,...

This study is motivated by the apparent reluctance of Australian urban water entities to adopt the user pays pricing formula despite strong encouragement by Australian Governments to do so. Elements of contingency theory political cost theory and transaction cost economics are employed in...

Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...

This paper investigates empirically the effect of board ownership on firm performance in Bangladesh. By estimating single equation and simultaneous equation models on an unbalanced pooled sample of listed firms, it offers some new insight into the ownership-performance link in Bangladesh....

This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries around the globe. The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides...

Purpose – The purpose of this paper is to test whether dominant shareholder(s) of a firm enhance performance in Bangladesh and thus examines the arbitrary moves by the regulatory bodies, in the name of promoting “good corporate governance”, to restrict ownership concentration....

Considerable effort has been put into developing sustainability assessment frameworks for biofuel production in developing countries. Nevertheless, their successful implementation remains problematic in sub-Saharan Africa. To address this challenge in this paper, through a thorough examination...

Purpose – Within the new public management (NPM) context, this paper aims to examine the inclusion of equity issues in pricing policy development and implementation in the water industry in Australia. Design/methodology/approach – A review of literature relevant to the pricing of water shows...