Judgements of significant influence by financial controllers
Article Abstract:
This study examines the judgement processes of New Zealand financial controllers when determining whether an investor is capable of exercising significant influence over an investee. The results of this study provide evidence that the "20% interest" threshold is the most important factor in these judgement processes. Further, the results indicate a high degree of inter-subject consensus and intra-subject consistency and self-insight which could be attributed to the high weight given to the "20% interest" threshold. Although the "20% interest" threshold is often criticized for being arbitrary, the results of this study suggest that the use of this cut-off as a judgement cue may help achieve greater consistency and comparability in financial reporting. (Reprinted by permission of the publisher.)
Publication Name: Accounting and Finance
Subject: Business
ISSN: 0810-5391
Year: 1996
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Public transport: the role of mystery shopping in investment decisions
Article Abstract:
The London Underground's implementation of the mystery shopping research technique to determine ways to improve its services is discussed. The agency is tasked with managing London's underground public transport network. The technique involves researchers acting as customers to evaluate the quality of services provided. A Value of Improvements Model is also developed to analyze the impact of potential changes in service.
Publication Name: Regulatory Compliance Watch
Subject: Business
ISSN: 1064-4342
Year: 1998
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