Search Results - isPartOf:"Journal of Financial Reporting and Accounting"

Factors impacting the credibility of website disclosures

Epping, Lori L.; Wilder, W. Mark - In: Journal of financial reporting & accounting : JFRA 9 (2011) 1, pp. 27-46

Persistent link: https://www.econbiz.de/10009959026

Corporate online reporting in 2010 : a case study in Jordan

Al-Htaybat, Khaldoon - In: Journal of financial reporting & accounting : JFRA 9 (2011) 1, pp. 5-26

Persistent link: https://www.econbiz.de/10009959027

Effect of international financial reporting standards on financial information quality

Jara, Elisa García; Ebrero, Amparo Cuadrado; Zapata, … - In: Journal of financial reporting & accounting : JFRA 9 (2011) 2, pp. 176-196

Persistent link: https://www.econbiz.de/10009959028

Defining goodwill : a practice perspective

Giuliani, Marco; Brännström, Daniel - In: Journal of financial reporting & accounting : JFRA 9 (2011) 2, pp. 161-175

Persistent link: https://www.econbiz.de/10009959029

The effect of the board structure on earnings management : evidence from Portugal

Alves, Sandra Maria Geraldes - In: Journal of financial reporting & accounting : JFRA 9 (2011) 2, pp. 141-160

Persistent link: https://www.econbiz.de/10009959030

Internal corporate governance and board performance in monitoring roles : evidence from Malaysia

Kamardin, Hasnah; Haron, Hasnah - In: Journal of financial reporting & accounting : JFRA 9 (2011) 2, pp. 119-140

Persistent link: https://www.econbiz.de/10009959031

Further evidence on relative and incremental information content of EVA and traditional performance measures from select Indian companies

Kumar, Satish; Sharma, A. K. - In: Journal of financial reporting & accounting : JFRA 9 (2011) 2, pp. 104-118

Persistent link: https://www.econbiz.de/10009959032

Contingency factors influencing the availability of internal intellectual capital information

Choo Huang, Ching; Tayles, Michael; Luther, Robert - In: Journal of Financial Reporting and Accounting 8 (2010) 1, pp. 4-21

Purpose – The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size, profitability and industry type in the context of management accounting and the availability of internal...

Persistent link: https://www.econbiz.de/10014869559

Comparisons on selected ratios between IFRS and US GAAP companies

Bao, Da‐Hsien; Lee, Jooh; Romeo, George - In: Journal of Financial Reporting and Accounting 8 (2010) 1, pp. 22-34

Purpose – The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development costs between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting...

Persistent link: https://www.econbiz.de/10014869560

Knowledge of ethics, perceived ethical problems and ethical judgments

Zakaria, Maheran; Haron, Hasnah; Ismail, Ishak - In: Journal of Financial Reporting and Accounting 8 (2010) 1, pp. 50-64

Purpose – The paper aims to investigate: the influence of knowledge of ethics (KOE) on auditors' perceived ethical problems (PEB); the influence of PEB on ethical judgments (EJ); and the mediating impact of PEB that mediate the relationship between KOE and EJ. Design/methodology/approach – A...

Persistent link: https://www.econbiz.de/10014869561