This study aims to develop a real business life case on the two-step leveraged buyout transaction. Also, it is to share the case with the audience that might be globally related since the financial system has been global. And, consequently the language of financial reporting has been becoming...

The article deals with types of information systems which fulfill a public function and are used to provide the information for the public. These projects and their management are defined by: a high value-added knowledge-based components, high quality and reliability of their implementation, the...

This paper examines the sensitivity of financial sector stock returns to two risk factors – interest rates (both long-term and short-term) and exchange rates. Specifically we investigate the impact of the European Union and the introduction of the euro on European financial sector risk in the...

For the accounting year 2012 companies whose securities are listed on Bucharest Stock Exchange are required to present their individual financial statements in conformity with IFRS by restating the information prepared in compliance with national regulations. Moreover, starting 1st January 2013,...

Labour Law is dealing with a period of tremendous changes, which may even jeopardise its legitimacy. Solidarity between employees has lost its vigour since the organisational culture of the company shows a trend towards internal competition. Indeed, decreased union membership and increased...

This paper explores the drivers that condition innovation and creativity. Appling this to the research context, I identify strategies for accounting authors to increase their chances of publishing in the leading journals. In essence, I argue that we should aim to play at the intersection of...

Closed-end funds have been a topic of lively debate for several decades. In this paper I focus on studies relating to liquidity, sentiment and segmentation and, in particular, on studies that investigate closed-end country funds. I extend the previous survey by Dimson & Minio-Kozerski (1999) by...

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting...

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, France...). However, this type of works is still absent in the Arab countries. In this context,...

This study aims to determine the extent to which Jordanian banks comply with the principles of Corporate Governance from the viewpoint of the related regulatory bodies. We rely on the corporate governance topics discussed in the World Bank's ROSC Report. Sixty postal questionnaires have been...