The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...

This paper reports on the factors influencing accounting standards in the South African Development Community (SADC). The factors have been identified on the basis of previous research (see Larson, Hofstede, Gray, Nobes, Parker, Muller, Doupnik, Doost, D'Arcy, to mention a few) and then analysed...

There is already a body of literature on local government management and control, financial accounting and reporting in (Coombs et al., 1999). Most of these researchers have addressed the issue of the usefulness of financial reporting by municipalities in the context of large countries such as...

The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...

There is already a body of literature on local government management and control, financial accounting and reporting in (Coombs et al., 1999). Most of these researchers have addressed the issue of the usefulness of financial reporting by municipalities in the context of large countries such as...

The study investigates the impacts of four agency costs on the dividend policy of firms listed on the Stock Exchange of Mauritius Ltd. (SEM). It uses least squares regression to test and examine the impact of four Agency Cost Variables (ACVs), namely ownership dispersion, insider ownership, Free...

Using a sample of 100 companies from a small island economy (Mauritius), this paper for the first time investigates IFRS conversion cost by dividing it into three main elements, namely; training cost, IFRS software cost and outsourcing cost and then observe their behaviour by using the Pearson...