Table of contents
Learning from Failure
Philip R.P. Coelho, James E. McClureFailures may lead to ultimate success in both nature and business. Just as dynamic ecosystems depend on death to replace senescent organisms with vigorous growth, the termination…
Recognizing Decline: The Role of Triggers
C. GopinathExisting models of decline and turnaround assume an automatic initiation of a turnaround strategy when decline occurs. However, extended decline over time suggests that the…
Qualitative Expressions of Magnitude: The Auditor’s Responsibility
T.S. Amer, Phil DrakePublicly traded firms issue annual reports with significant portions that contain non‐numerical information (i.e., written expressions). AU Section 550 of the professional…
The Effect of Litigation on Independent Auditor Selection
Mary F. Allen, Mark Linville, David M. StottWe examine the role of past litigation in the selection of independent auditors. Using a sample of persons typically involved in auditor selection, we find that any litigation…
A Success Versus Failure Prediction Model for the Real Estate Industry
Robert N. LussierThe purpose of this study was to use the Lussier (1995) generic success versus failure (S/F) prediction model to develop a real estate industry specific model (S/F = f[industry…
International Diversification and Retirement Withdrawals
Danny M. Ervin, Larry H. Filer, Joseph C. SmoliraThis study evaluates the success of the monthly withdrawal of funds from hypothetical retirement portfolios for the period January 1930 to December 2001. The objective of this…
ISSN:
1935-519Xe-ISSN:
1935-5181ISSN-L:
1935-5181Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr David Burnie