Purpose We document the relationship between size, the presence of a full-time accountant, strategy, and the adoption of management control systems (MCSs) in small- and medium-sized Canadian manufacturing enterprises (SMEs). Methodology/approach Using survey results from 247 Canadian SMEs, we...

This chapter empirically examines factors associated with the environmental disclosures made by Canadian manufacturing firms in their 1993 annual reports. Existing studies suggest that corporate environmental information is value-relevant and that firms may disclose such information in a...

Using the universe of large Canadian manufacturing firms in 1988 and 1996, we investigate to what extent outsourcing decision can be explained by a simple property rights model. The unique availability of disaggregate information on outputs as well as inputs permits the construction of a very...