Human Capital Disclosures in Developing Countries: Figureheads and Value...
AbstractPurpose - Purpose To explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company...
View ArticleReaping the benefits of two worlds: An exploratory study of the cash and the...
AbstractPurpose - The current research study explores the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek...
View ArticleInnovating cost accounting practices in rail transport companies
AbstractPurpose - The main aim of the study is to present and discuss an accounting innovation in the cost measurement system of rail transport companies. Design/methodology/approach - We identify the...
View ArticleDeterminants and Value relevance of Corporate Disclosure: Evidence from the...
AbstractPurpose - The paper documents the value relevance and determinants of corporate disclosure and transparency on the Ghana Stock exchange.Design/methodology/approach - The paper employs the Fama...
View ArticleExploring the discharge of e-countability by charities
AbstractPurpose - This research explores the use of the internet, a mechanism that provides the opportunity to reach vast audiences efficiently and cost effectively, by United Kingdom (UK) charities to...
View ArticleEconomic crisis as a driver of management accounting change – Comparative...
AbstractPurpose - The purpose of this study is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these...
View ArticleEfficient Contracting, Earnings Smoothing and Managerial Accounting Discretion
AbstractPurpose - The purpose of this study is to examine whether the contracting incentives (i.e., bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting...
View ArticleDeterminants of the adjustment speed of capital structure: evidence from...
AbstractPurpose - The aim of this paper is to examine the role of institutional, macroeconomic, industry, and firm characteristics on the adjustment speed of corporate capital structure within the...
View ArticleE-business Internal Audit: The elephant is still in the room!
AbstractPurpose - This study aims to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business...
View ArticleValue relevance of IFRS mandatory disclosure requirements
AbstractPurpose - We address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz and Wizocki, 2008; Schipper, 2007)....
View ArticleNature and duration of the accounting differences between Italian and US...
AbstractPurpose - This paper focuses on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and...
View ArticleEconomic crisis as a driver of management accounting change: Comparative...
AbstractPurpose– The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these...
View ArticleEfficient contracting, earnings smoothing and managerial accounting discretion
AbstractPurpose– The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting...
View ArticleDeterminants of the adjustment speed of capital structure: Evidence from...
AbstractPurpose– The purpose of this paper is to examine the role of institutional, macroeconomic, industry, and firm characteristics on the adjustment speed of corporate capital structure within the...
View ArticleE-business internal audit: the elephant is still in the room!
AbstractPurpose– The purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business environment....
View ArticleValue relevance of IFRS mandatory disclosure requirements
AbstractPurpose– The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz and Wysocki,...
View ArticleNature and duration of the accounting differences between Italian and US...
AbstractPurpose– The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local...
View ArticleIntangible assets in Germany – Analysis of the German stock market index DAX...
AbstractPurpose - Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. To...
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