Vale to Trevor Johnston

Article Abstract:

Emeritus professor of accounting Trevor Johnston passed away on Jan 5, 1999, leaving behind a legacy of values that academicians should uphold. During his lifetime, Johnston was the embodiment of what a good teacher should be: carefully thought out arguments and presentations, logical, unbiased and provocative. His book 'The Law and Practice of Company Accounting in New Zealand' was considered the textbook of choice in New Zealand for over twenty years.

Obituary, College teachers, College faculty, Johnston, Trevor

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Efficient contracting and accounting

Article Abstract:

An examination of the role of accounting in an efficient contracting perspective of the firm is carried out. As accounting is a part of the contracting technology, the accounting controls and systems that evolve and get implemented are efficient and the accounting methods that are used in calculating the numbers that form a part of the firm's contracting arrangements are also efficient.

Accounting, Labor contracts, Government accounting, Accounting procedures, Labour contracts

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Sensitivity of executive pay to accounting performance measures in all-equity firms

Article Abstract:

A study examining the relationship between executive compensation and accounting performance measures of all-equity firms, is presented. The accounting performance is a measure of the firm's capital structure.

Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Capital funds & cash flow, Management Compensation, Financial services industry, Accounting and auditing, Executives, Executive compensation, Financial accounting

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