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Abstract Conventional accounting practice for equity-based consideration (EBC) and, in particular for employee share schemes (ESS), recognises an expense for cash-based settlement but not for settlement by the issue of new shares. In principle, expense recognition based on a choice of method of...
Abstract The aim of this paper is to critically evaluate whether biodata could be used as a valid tool in the preselection process of trainee chartered accountants. Biographical details of recently qualified accountants, who trained within the whole spectrum of ICAS training offices, were...
Abstract Recent research on the impact of national culture on control systems had overlooked two important aspects. First, while cross-cultural studies have saturated mainly Anglo-American and Asian nations, other important cultural regions, such as the Nordic cultural group, have largely been...
Abstract Proprietary information plays a crucial role in the process of selling a firm or an operation, particularly if the prospective buyer is a competitor. Favourable information increases the selling price, but increases competition in case the buyer does not buy, and vice versa. This paper...
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