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Abstract In order to add to a steadily growing body of knowledge on the development of costing in British firms during the late 19th and early 20th centuries, this paper focuses on the chemical industry, one of the ‘new’ industries of the ‘second industrial revolution’. Through an examination of...
Abstract Notwithstanding the importance of non-executives as a control mechanism to reduce the potential divergence between corporate management and shareholders and the increasing attention they receive from both regulators as well as the media, research concerning non-executives is still in...
Abstract This study examines the timeliness with which financial statements are issued by companies in an emerging capital market (Greece). We find that, while all companies meet the regulatory deadline, there is a wide variation between the financial year end and the date of first issue of the...
Abstract Many indices, including the Herfindahl H index, the C index, the I index, and variants of these, have been proposed to measure the level of harmony of accounting practices. These indices can be viewed as having different properties based on several criteria and in practice choosing an...
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