Purpose – The question is addressed of how types of consequences of accounting can be identified and classified. In doing so, an analysis is conducted of consequences for Kain Nikunau (i.e. indigenous persons of Nikunau ...

Double taxation traditionally occurs when a taxpayer is taxed twice on the same income by two jurisdictions (source jurisdiction & residence jurisdiction). Relief is usually made on a unilateral basis (domestic laws) ...

Motivated by a desire to enhance market liquidity, exchanges around the world have recently shown increasing interest in so-called `maker-taker' fee structures. However, little is currently known about the e ectiveness of ...

Purpose: The paper challenges agency and stewardship theories’ straw person conceptions of human behaviour and discusses how the board of directors can use accounting and control systems to effectively moderate a realistic ...

Purpose: Management is normally held accountable to stakeholders because it enters into long-term relationships with them. However, managers which are planning on departing the organisation can take advantage of stakeholders’ ...

Amid calls from the accounting profession and accounting educators for a syllabus that would develop generic skills as well as technical competence, the course supervisor of a final year management accounting course made ...

Retrospective voting circumvents many of voters' cognitive limitations, but if voters' attributional judgements are systematically biased, retrospective voting becomes an independent source of political failure. We design ...

Purpose: Zajac and Westphal (2004) argue that there are two institutional logics of corporate governance: Corporate Logic and Investor Logic. This paper examines how Corporate Logic and Investor Logic are embedded in public ...

This paper brings together two strands of the literature: Quantifying the impact of apocalyptic risk on capital markets, and the correct computation of the equity risk premium. For the former, we use events in four ...

Motivated by the recent gold price boom, this paper investigates whether rapidly growing investment activities have caused a new asset price bubble. Drawing on gold's role as dollar hedge, inflation hedge, portfolio ...