Urban Cooperative Banks (UCBs) figure among the vital segments of the banking industry of the country. They essentially cater to the credit needs of persons of small means. Though some UCBs have performed creditably in the recent years, a large number of them have shown discernible signs of...

The study analyzes the effects of recently introduced practice of inflation accounting in Turkey. Despite a relatively long history of discussions on the subject, inflation accounting was adapted in the Turkish accounting practice only recently. Therefore, this created an opportunity to examine...

This paper presents and compares two of the most renowned guidelines---the Danish and the MERITUM---on reporting of intangibles which have been developed in Europe in recent years. Both works propose a set of recommendations on how to complement traditional financial statements with the...

Valuation of intangible assets, management and reporting related services are expected to play a significant role in the proper functioning of the European Research Area (ERA), as well as the operation of the single market and the sustainability of all aspects of the economy in Europe. Without...

The paper investigates the impact of shareholder concentration on earnings management. The data is obtained from the annual reports of companies listed on the South Pacific Stock Exchange to empirically test for the relationship between shareholder concentration and absolute discretionary...

This paper discusses the degree to which financial and non-financial measures of performance are used within the Malaysian manufacturing companies. A questionnaire survey was conducted and information on 77 companies was obtained. The paper investigates the generation and use of the measures as...

This paper analyzes the management accounting applications, which try to improve the Activity-Based Costing (ABC) method. First, the paper describes them using the Strategic Management Accounting (SMA) stream. Then it presents the main features of these applications. Second, the paper examines...

‘Managing for shareholder value’ and ‘shareholder value creation’ have become the widely accepted corporate objectives since the last decade. Most of the companies in India are still in the dark about what exactly they are supposed to do for managing shareholder value, though virtually...

From the existing literature, it appears that gender has a significant influence on the manner in which information is collected and processed. Gender also appears to have a significant effect on the risk profile. This paper examines the effects of auditor gender on audit report and audit...

This paper is an effort at understanding the two contrary frameworks of accounting investigations in the sense of theoretical and philosophical underpinnings—the traditional agency view of accounting where the objective function is to maximize shareholders’ wealth, subject to the constraint...