Auditor conservatism and voluntary disclosure: evidence from the year 2000 systems issue

Article Abstract:

Analysis of auditor conservatism and voluntary disclosure in relation to the year 2000 systems issue is discussed. The research suggests that protecting their reputation capital and avoiding litigation risk leas auditors to act conservativley.

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A note on transaction costs and the interpretation of dividend drop-off ratios

Article Abstract:

An anlaysis of former research on the ex-dividened share price behavior of shares listed on the New Zealand stock exchange is discussed. The researchers attempt to highlight the importance of transaction costs in analysis.

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Unit initial public offerings: Staged equity or signaling mechanism?

Article Abstract:

Research information for the use of unit initial public offerings by Australian industrial firms is given. The research shows that the proportion of firm value sold as warrants is increasing in IPO firms' riskiness.

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