Similar Search Results

Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland

Dylag, Renata; Kucharczyk, Malgorzata - In: Journal of Accounting and Management Information … 10 (2011) 1, pp. 25-42

The core business of real estate developers is performance long term developer contracts (directly or by subcontractors … used the method of revenues and expenses percentage-of-completion in accordance with IAS 11 "Construction Contracts". The … immediate aim of this paper is a comparative analysis of Polish and international rules adopted by property development …

Persistent link: https://www.econbiz.de/10015196225

Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era

Turel, Ahmet; Turel, Asli; Needles, Belverd E. - In: Journal of Accounting and Management Information … 11 (2012) 1, pp. 4-26

Previous research studied characteristics of high performance companies (HPCs) in mature economies (United States … significant difference between the financial performance drivers and measures from before the financial crisis era (2005–2007) and … post-financial crisis period 2008–2009, Turkish HPCs were shown to maintain superior asset management and performance …

Persistent link: https://www.econbiz.de/10015195838

Information Technology Capability and Firm Performance in The Era of Big Data Analytics: Evidence from The United States

Rahman, Jahidur; Zhao, Ning - In: Journal of Accounting and Management Information … 19 (2020) 3, pp. 595-621

performance in the 2010s, the era of big data analytics (BDA), in the context of US companies. Motivation - With the evolution of … of IT leaders and control groups, the performance of each pair of firms in each group was compared. Data - All data are … publicly available from Compustat and InformationWeek (IW) 500. Tools - The Wilcoxon signed-rank test and regression analysis …

Persistent link: https://www.econbiz.de/10015196220

Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey

Dalcı, İlhan; Özyapıcı, Hasan - In: Journal of Accounting and Management Information … 16 (2017) 1, pp. 5-29

or not transition to IFRS influences the financial performance of the hotel industry in an emerging country. In addition …

Persistent link: https://www.econbiz.de/10015195912

What Kind of Accounting Standards Should the IASB Write?

Tokar, Mary - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 439-452

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

Persistent link: https://www.econbiz.de/10015196004

Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities

Briciu, Sorin; Capusneanu, Sorinel - In: Journal of Accounting and Management Information … 12 (2013) 3, pp. 455-470

following: analysis of critical implementation or non-implementation factors related to the Target Costing method and their …

Persistent link: https://www.econbiz.de/10015195972

The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies

Charaf, Karim; Rahmouni, Ahmed Fath-Allah; Sabar, Mohamed - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 25-50

Research Question - Can the adoption of ABC have a positive impact on the performance of the company? Motivation - We … have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance …. We want to explore this theme by studying, in addition to financial performance, non-financial performance. Idea - This …

Persistent link: https://www.econbiz.de/10015195866

Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange

Feleagă, Liliana; Neacşu, Ioana - In: Journal of Accounting and Management Information … 15 (2016) 4, pp. 785-809

Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...

Persistent link: https://www.econbiz.de/10015195904

Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight

Stanciu, Victoria; Tinca, Andrei - In: Journal of Accounting and Management Information … 16 (2017) 1, pp. 147-163

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors' research results designed to examine the Romanian firms' perspective on KM. The authors strive to understand how the audit firms manage their knowledge aiming at providing quality...

Persistent link: https://www.econbiz.de/10015196065

"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 … 13 (2014) 4, pp. 643-664

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...

Persistent link: https://www.econbiz.de/10015196130