This study investigates financial reporting during 2000– 2010 for unlisted, 75 Japanese subsidiary companies and 189 Australian peer companies. The results show that the adoption of International Financial Reporting Standards was not always effective in reducing financial reporting diversity. Key Words: International Financial Reporting Standards (IFRS); Financial reporting diversity; Japan; Australia JEL Codes: M40; M41 ...

Non-emergency foreign aid can flow for any reason (starting from addressing humanitarian need to seeking political support of the recipient country) however; economically it makes more sense if it flows for trade, which can make a country strong economically. Bangladesh being one of the countries with low per capita GDP is trying hard to increase its output and in that process trade can be quite helpful. In fact, in last two decades the country has registered a huge increase in GDP per capita led...

This study analyses the correlation between Board attributes and company performance in a sample of 100 Australian and 100 Sri Lankan firms. The analysed Board attributes include size; gender ratio; fraction of non-independent members; and experience. The level of economic development considered to have a potential confounding effect on the outcomes. The analysis of the data suggest that: Boards in Australia are much larger than Boards in Sri Lanka; Boards are male dominated in both nations; and...

This study reports on the practices, plans, and viewpoints held by a segment of U.S. business school deans on business sustainability in the curriculum. We had a 37% response to our 2014 online survey. Our findings indicated continued support in academia for the growing global interest in business sustainability. We also present responses on the challenges and opportunities for sustainability business programs. As business schools move toward greater adoption of sustainability topics (now required...

In the Age of wearable devices, managing new technologies and data generation brings to bear information security and a privacy paradox. The convergence of wearable sensor technology and personalized predictive analytics has the potential to help researchers with early detection and treatment of medical problems. However, amidst the excitement for this new healthcare scenario, the amount of personal and sensitive data flowing from wearable devices to the cloud raises concerns about data security...

This research examined attitudes of marketing managers in the Dubai’s Architectural Engineering business, towards employing social media for brand awareness. To enhance, not replace, the conventional activities. The Technology Acceptance Model (TAM) was implemented, modified, and validated, as perceived risks and benefits were hypothesized to influence (explain) managerial attitudes. Calculations of a proposed statistical model were based on a PLS-SEM reflective approach. The literature review...

An effective training has been increasingly recognized as a critical factor in enhancing the skills and knowledge of employee or personnel in the organization. This paper presents the findings of an empirical research which examines the relationship between training in supply chain management (SCM), personnel differentiation and business performance of Malaysian manufacturing companies. The study measures perception of senior management regarding the incorporation of training in SCM and the level...

The aim of this research is to analyse the antecedents of consumer’s loyalty toward ISP user in Indonesia. Previous research was done by Chiou (2004) in Taiwan, while this research added two variables, named involvement and behavioural loyalty. Respondent were internet subscribers who pay for their internet connection. Primary data were collected using questionnaire as measurement instrument. Data collection comprises of two phases: the first phase was intended to measure loyalty intention and...

Observing the global market, new smart phone products are constantly entering the market, and conveying diversified product information to consumers has thus become the focus of many enterprises. Among the vast number of marketing methods, spokespersons are most commonly used. Choi & Rifon (2007) pointed out that highly credible spokesperson can make information more convincing. When consumers gain trust in the spokesperson, it not only brings them closer together, but also affects their purchase...

Manufacturers of different products strive to find profitable ways of getting their products to their end users. They consider multiple channel of distribution including wholesaling, retailing, and direct selling. Catalogue marketing is one of the common channels that have been almost overlooked by Egyptian Organizations. There is a gap in literature on the adoption and determinants of acceptance of catalogue marketing as a direct marketing tool in the Egyptian market. The objective of this study...