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knowledge of its analytical methods, thus contributing to the development of the company he leads. Management accounting … involves necessarily, the knowledge of legal norms regulating the activity of accounting, its optimal organization, its use …
Persistent link: https://www.econbiz.de/10011156883
В данной статье рассматривается проблема составления отчетности предприятий по требованиям международных стандартов. Проведен сравнительный анализ...
Persistent link: https://www.econbiz.de/10011232173
Persistent link: https://www.econbiz.de/10008872178
The importance of Internet Financial Reporting (IFR) to users is discussed in various research studies. Size, profitability, foreign listing and industry types are some of the determinants to disseminate more financial and nonfinancial information on the internet. However, the evidence of the...
Persistent link: https://www.econbiz.de/10008755345
In recent years, online disclosure of financial information has become a common practice in developed countries. Developing countries, however, face several obstacles that hinder such dissemination of financial information. These obstacles relate to technology, culture, cost and other factors....
Persistent link: https://www.econbiz.de/10008755346
findings, this paper expands the limited knowledge on how different kinds of systems support different management accounting … tasks. The findings indicate that not only do OLTP systems support the management accounting of companies, but the user …
Persistent link: https://www.econbiz.de/10008755350
We investigate the role of adjustment costs and other firm-specific variables like tangibility, growth opportunity, size of the company, profitability, volatility, nondebt tax shields and uniqueness of the company in the determination of capital structure in the case of 793 Indian manufacturing...
Persistent link: https://www.econbiz.de/10008755352
This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...
Persistent link: https://www.econbiz.de/10008755354
Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of IFR by companies listed on the Muscat Securities Market (MSM) in Oman and...
Persistent link: https://www.econbiz.de/10008755359
both social accounting and Islamic accounting literatures with its emphasis on social justice and poverty eradication. The … study contributes to the very scarce literature linking religion (especially Islam), critical theory, social accounting and … Islamic accounting. It goes beyond previous research in Islamic accounting literature by exposing contradictions in the …
Persistent link: https://www.econbiz.de/10010685411