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The determinants of the accounting classification of convertible debt when managers have freedom of choice
This study examines the accounting classification of convertible debt in an environment where there is the choice of debt, other capital funds or equity. Contracting theory suggests possible determinants of accounting ...
Kiwi talent flow : a study of chartered accountants and business professionals overseas
New Zealanders have always had a propensity to travel overseas. The globalisation of the world has seen an increase in the number of people who, having completed their education and gained some work experience, set off ...