Explores whether the firm’s discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content of the chairman’s statement and firm failure. Show that these statements are closely associated with financial...

Advancements in information technology and graphics software mean that colour graphics are an increasingly important part of the communication of business operations and corporate reporting. Unfortunately, the research literature on the effects of colour graphics on decision performance is...

Adopts an empirical approach to demonstrate that a marked difference exists between the terms “readability” and “understandability”, suggesting that “reading ease”, as measured by formulae like FLESCH and LIX based on word and sentence complexity, conveys data which may be different...

There has been limited study to date of the effectiveness of alternative methods of presenting accounting information for financial decision purposes. Explores the relative usefulness of the schematic face, compared with conventional presentation formats, for communicating the multivariate...

Purpose – The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as...

Leadership is best seen as the psychological process of accepting responsibility for task, self and the fate of others. There are variations in the scope and impact of these responsibilities which can be considered as instrumental, developmental, regulatory and symbolic, but they all weigh upon...

Examines the activities of a regional bank in Australia and follows Hart and Smith examining customer profitability and Ramsay and Smith examining customer channel preferences. Examines the customer database to identify those at risk of leaving; specifically this study looks at the retention of...

Flexible organisations are widely perceived to be essential in sustaining competitive advantage in an uncertain world, where innovation is explosive and coming from unexpected directions, where consumer preferences change rapidly and where global competition is increasingly the rule. Empowered...

Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke attempt to...

The increased use of the Internet has suggested that there may be many advantages to both suppliers and consumers in using e‐commerce in a Web‐based environment. However, numerous concerns and disadvantages have also been expressed, mainly in the academic literature. The importance placed on...