This paper focuses on the ranking of industrial investment in the Khorasan-e-Razavi province of Iran. The designing of industry must involve selection of those that have sufficient success potential. Hence, from several factors of success, the following four indices have been selected—export...

The World Wide Web (www) has been adopted as a new medium for disseminating corporate information. It is a medium that offers numerous benefits for distributing business information to stakeholders over traditional means like the printed annual reports. The present paper analyzes the perceived...

Economic Value Added (EVA) has received a lot of recognition as a measure of shareholder value creation. While the measure has been widely used for the purpose all over the world, many research studies have appeared to examine variety of issues related to EVA. An attempt has been made in this...

The paper examines Malaysian taxpayers’ perceptions of their current tax practitioner as well as the attributes of the ideal tax practitioners that they are looking for. The study shows that gender, age and education level are significantly correlated with the attributes of their ideal tax...

This study empirically examines the quality of corporate disclosure with special reference to its qualitative attribute of ‘Timeliness’. It is based on a sample of 288 and 292 companies drawn from BT-500 companies (November, 2004 issue) for the financial years 2004-05 and 2005-06....

Along with several new accounting regulations related to disclosure practices, Indian companies were asked to provide Consolidated Financial Statements (CFS) since 2002. Unlike other disclosure regulations, consolidation was a major deviation from the earlier stand that consolidation would not...

Companies which earn higher returns than overall cost of capital generate value for their shareholders while those which earn lower return than overall cost of capital are deemed destroyers of shareholders' value. This research paper examines whether the selected companies have been able to...

One of the main objectives of accounting systems is to provide investors with relevant information that may be useful in decision making for efficient resource allocation. This paper investigates the value relevance of accounting number in Mauritius through the implementation of six models....

The working capital management refers to the management of working capital, or precisely to the management of current assets. A firm’s working capital consists of its investments in current assets, which includes short-term assets—cash and bank balance, inventories, receivable and marketable...

Activity-Based Costing (ABC) is generally viewed as a costing system that provides valuable managerial insights. Notwithstanding these insights, students often experience difficulties and frustration learning its methods, strengths and fundamental concepts. This paper reports on the students’...