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Revisiting Accounting in the Knowledge-Based Economy

Velmurugan, Manivannan - In: Journal of the Knowledge Economy 1 (2010) 4, pp. 318-332

Persistent link: https://www.econbiz.de/10008872178

Social reporting by Islamic banks: does social justice matter? interdisciplinary accounting journals

Kamla, Rania; Rammal, Hussain G. - In: Accounting, Auditing & Accountability Journal 26 (2013) July, pp. 911-945

Purpose – This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks' annual reports and...

Persistent link: https://www.econbiz.de/10010685411

Internal Pricing

Baldenius, Tim - In: Foundations and Trends(R) in Accounting 3 (2009) 4, pp. 223-313

This monograph focuses on the use of incomplete contracting models to study transfer pricing. Intrafirm pricing mechanisms affect division managers' incentives to trade intermediate products and to undertake relationship-specific investments so as to increase the gains from trade. Letting...

Persistent link: https://www.econbiz.de/10010693681

Experimental Research in Financial Reporting: From the Laboratory to the Virtual World

Bloomfield, Robert; Rennekamp, Kristina - In: Foundations and Trends(R) in Accounting 3 (2009) 1, pp. 1-85

Virtual worlds can allow experimental researchers to create and examine settings with far more institutional complexity than is possible in a traditional laboratory setting. This document discusses how studies with greater complexity can complement more traditional experimental methods for those...

Persistent link: https://www.econbiz.de/10010693693

Equity Valuation

Christensen, Peter O.; Feltham, Gerald A. - In: Foundations and Trends(R) in Accounting 4 (2009) 1, pp. 1-112

We review and critically examine the standard approach to equity valuation using a constant risk-adjusted cost of capital, and we develop a new valuation approach discounting risk-adjusted fundamentals, such as expected free cash flows and residual operating income, using nominal zero-coupon...

Persistent link: https://www.econbiz.de/10010693696

Impact of IFRS: evidence from Spanish listed companies

González, Mariano; Nave, Juan M.; Toscano, David - In: International Journal of Accounting and Information … 22 (2014), pp. 157-172

Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least...

Persistent link: https://www.econbiz.de/10010814578

Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Chalmers, Keryn; Godfrey, Jayne M.; Lynch, Barbara - In: Accounting, Auditing & Accountability Journal 25 (2012) August, pp. 1001-1024

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by...

Persistent link: https://www.econbiz.de/10010592240

Corporate Financial Distress and Bankruptcy: A Survey

Senbet, Lemma W.; Wang, Tracy Yue - In: Foundations and Trends(R) in Finance 5 (2012) 4, pp. 243-335

the private domain but also in the public domain, and it uses corporate finance paradigms to interpret some of the far …

Persistent link: https://www.econbiz.de/10010883376

Integrating contemporary finance and international business research

Marshall, Andrew; Bowe, M.; Filatotchev, I. - 2010

research area (Filatotchev & Piesse, 2009). Moreover, even in those areas at the finance-international business interface which … diversification, Journal of Finance 39 (1984), pp. 1325-1344. Full Text via CrossRefFatemi (1984) maintains that international …

Persistent link: https://www.econbiz.de/10009459723

Rankings of academic journals in accounting, finance, and information system: Perception from the college chairpersons

Wu, Ji; Hao, Qian; Yao, Michelle Y.M. - In: International Journal of Accounting and Information … 17 (2009) June, pp. 66-105

faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in … in accounting and finance areas are consistent with the prior research, but the rankings in the IS have changed … journals in accounting, finance, and IS areas, but also separate rankings in each field. …

Persistent link: https://www.econbiz.de/10005007805