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A Discussion over IFRS’ Adoption in Islamic Countries
Dima, Stefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of Accounting and Management Information Systems 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010801201
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An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes
Buculescu, Maria Madalina; Velicescu, Bogdan Nicolae - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 774-799
This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning … harmonization, we intend to analyze some PPE related accounting practices used by Romanian certified accountants. To this effect we … possible implementation of IFRS for SMEs especially because of the fiscal rules which usually influence accounting practices …
Persistent link: https://www.econbiz.de/10011103276
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Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters
Charaf, Karim; Rahmouni, Ahmed Fath-Allah - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 665-685
This paper examines the satisfaction of the users of Activity-Based Costing (ABC) of Moroccan companies. Relying on the Importance Performance Analysis (IPA) tool, we attempt to analyze the importance and the performance that ABC uses to identify strengths and weaknesses; and therefore, develop...
Persistent link: https://www.econbiz.de/10011103277
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“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique
Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleaga, Liliana - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 643-664
use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers … change an accounting policy that brings major benefits to the firm’s image and also there is an aversion towards risk among … managers in Bihor, yet it is doubled by their tendency towards accounting manipulation. The projective techniques chosen have …
Persistent link: https://www.econbiz.de/10011103278
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The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies
Robu, Ioan-Bogdan; Robu, Mihaela-Alina; Mironiuc, Marilena - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 623-642
The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...
Persistent link: https://www.econbiz.de/10011103282
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Audit Pricing, Start-Up Cost and Opinion Shopping
Tijani, Oladipupo Muhrtala; Uthman, Ahmad Bukola; … - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 686-718
The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association...
Persistent link: https://www.econbiz.de/10011103283
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Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model
Damian, Maria Ionela; Manoiu, Sorana Mihaela; Bonaci, … - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 719-738
Plants – International Accounting Standards Board (IASB) (2013)). The IASB is faced with analyzing whether applying IAS 16 …
Persistent link: https://www.econbiz.de/10011103284
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The Told and Retold Story of Romanian Accounting
JIANU, Iulia; JIANU, Ionel - In: Journal of Accounting and Management Information Systems 11 (2012) 3, pp. 391-423
This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of … frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive … type research by applying a survey among the accounting and consultancy companies in Romania. The results of this study are …
Persistent link: https://www.econbiz.de/10010740211
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The Behavioral Intention of Malaysian Students toward Accounting Discipline
ZANDI, Gholamreza; NAYSARY, Babak; KWAN, Say SOK - In: Journal of Accounting and Management Information Systems 12 (2013) 3, pp. 471-488
accounting programs. The study is based on the Theory of Reasoned Action as a theoretical framework. Based on Theory of Reasoned … Action model, the factors that may affect students’ behavioral intention to choose accounting programs are categorized into … three dimensions: attitudes toward choosing the program, subjective norm and amount of information on accounting. A …
Persistent link: https://www.econbiz.de/10010740212
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Auditor Engagement Decision: An Exploratory Study in the Tunisian Context
OUERTANI, Insaf; AYADI, Salma DAMAK - In: Journal of Accounting and Management Information Systems 11 (2012) 3, pp. 371-390
This study seeks insights into the determinants of the acceptance decision made by Tunisian auditors. Through measurement scales of the auditors’ perception of the decision‘s factors, the Factors Analysis highlights the decision‘s attributes. In our study, we used questionnaire surveys...
Persistent link: https://www.econbiz.de/10010740214