This research is a hypothetical-deductive study whose purpose is to analyse if, in the case of non-financial companies quoted on the regulated market of the Bucharest Stock Exchange, the reporting of the information on Comprehensive Income is relevant for the investors. The present paper also...

Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...

This paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative information to stakeholders to increase accountability in the public sector. The agency theory, stakeholders and legitimacy theory underpinning transparency in reporting as an enabler...

We examine the relationship between the risk management practices and financial performance of the listed companies in Nigeria for the period of ten year from 2005 to 2014, with a particular attention on the 21 deposit money banks. Specifically, the study investigates how risk limit setting,...

This paper explores the latest developments in Big Data and its impact on accounting education. As such, it reviews Big Data developments with specific reference to the accounting profession. It also presents some of the initiatives taken by the professional accounting bodies and universities to...

This letter discusses the application of a pitch using Faff (2015a) pitching template, with intention to refine my idea and develop it in a systematic fashion. I find the pitching research template interesting; by applying it to my study that enhances the thought process and helps in precisely...

This reversed engineering pitching letter is an outcome of the course RBUS6914 course studied at The University of Queensland. The letter is written using Faff (2015a) template to present the exploratory relationship personal values of the students and their decisions for making a choice for...

This paper describes the use of the Faff (2015) pitching template to formulate a research concept into a formal research proposal. It outlines our experience in applying the various sections of the pitch template and the challenges experienced in doing so. Overall the adoption of the pitch...

This pitch research letter (PRL) applies the pitch template developed by Faff (2015a) to an academic project in corporate finance; that is, corporate governance and market microstructure, namely, stock liquidity for Australian firms. The pitch template is useful in identifying the core elements...