Showing 1 - 10 of 26,365
articles in terms of authorship, citations, topics, and methodologies. We find that JAMIS is a journal that covers various … Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international … papers and the number of references was found, suggesting an increasing in the quality of the papers published in JAMIS over …
Persistent link: https://www.econbiz.de/10015195969
quantitative evidence in management accounting research published from 2002 to 2012. These maps display variables, causal links … provided by Luft and Shields (2003) and find that research interest in empirical quantitative management accounting has … our maps can identify research gaps and inspire future research. For example, we show how the graphical representation of …
Persistent link: https://www.econbiz.de/10012972005
This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in … Finland during the past twenty years (i.e., from 1990 to 2009). The results synthesize the research themes, methodological … approaches and types of publications of the dissertations. Our findings not only indicate diversity of research themes and …
Persistent link: https://www.econbiz.de/10013116089
consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … several potential paths forward for the accounting research community …
Persistent link: https://www.econbiz.de/10012831777
consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … several potential paths forward for the accounting research community …
Persistent link: https://www.econbiz.de/10012839580
This paper discusses the application of a triangulated research design in studying the cost efficiency of central … and recent moves to make universities more quot;accountable,quot; not least because the research was funded by the Higher … encountered during a research process that encompassed these dualities but which aimed at producing a unified body of knowledge …
Persistent link: https://www.econbiz.de/10012778340
statements and the data for financial ratios obtained from the Orbis database were used. The research sample includes 308 …
Persistent link: https://www.econbiz.de/10015192191
We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and corresponding deferred taxes from the International Financial Reporting Standards tax...
Persistent link: https://www.econbiz.de/10015193588
research looks both at timely loss recognition and at value relevance for Romanian entities that are listed on the Bucharest … Stock Exchange. The research is conducted on a four year period of time. The research is based on logit and panel data …
Persistent link: https://www.econbiz.de/10015195823
Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed …, 2014). Measuring the extent to which financial reports of companies are comparable is an important topic. Our research …
Persistent link: https://www.econbiz.de/10015195913