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Amalgamation of Commercial Banks in Bangladesh: A Study on its Impact and Implications

Hasan, Amena - 2023

This research paper examines the recent amalgamation of commercial banks in Bangladesh, focusing on its impact and implications for the banking industry, economy, and stakeholders. The paper explores the reasons behind the increasing trend of bank mergers and acquisitions in Bangladesh,...

Persistent link: https://www.econbiz.de/10015213409

The place of effective bookkeeping and accounting practice in small and medium scale enterprises (SMEs) in Nigeria: Evidence from some selected SMEs in Zamfara state

Bamidele, Vincent Olawale; Ayibiowu, Stephen Idowu; … - 2018

This study examined the impact of effective book keeping practice and accounting system in the operation of small and medium scale enterprises in Nigeria. Research hypotheses were formulated according to the objective of this study. 286 Small and medium business owners and 214 staff from five...

Persistent link: https://www.econbiz.de/10015214573

IFRS vs AAOIFI: The Clash of Standards?

Mohamed Ibrahim, Shahul Hameed - 2007

“The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be harmonized, not standardized due to the different nature and activities of the Islamic banks and financial institutions. These standards already exist, developed by an industry...

Persistent link: https://www.econbiz.de/10015215153

Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle

Bonache, Adrien; Bessour, M. - 2009

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory...

Persistent link: https://www.econbiz.de/10015215368

Modelo de valoración de clubes de fútbol basado en los factores clave de su negocio

Barajas, Angel - 2004

I have designed a valuation method adjusted to the specific characteristics of Spanish professional soccer clubs under the hypothesis that clubs behave financially reasonably. I analyse the factors that define the context where soccer business takes place. I have built a conceptual model that...

Persistent link: https://www.econbiz.de/10015215491

The Psychological Attraction Approach to Accounting and Disclosure Policy

Hirshleifer, David; Teoh, Siew Hong - 2009

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two different ways. (1) Good Rules for Bad...

Persistent link: https://www.econbiz.de/10015216059

The Role of Batch Costing and Cost Accounting in the Managerial Process

Ciumag, Marin; Ciumag, Anca - 2008

Starting from the premises that the informational system is a part of the management system of any company, it is always stated, completely rightly that the effectiveness of an company strictly related to the way in which this knows how to manage the information. One of the problems the economic...

Persistent link: https://www.econbiz.de/10015216629

General Accounting Principles

ciumag, marin - 2007

L’objectif fondamental de la comptabilité et y compris des situations financières annuelles concernant la présentation d’une image fidèle des actives, des dettes, de la position financière, du profit ou de la perte de l’identité se réalise conformément aux certaines règles,...

Persistent link: https://www.econbiz.de/10015216632

Forensic accounting theory

Ozili, Peterson K - 2020

This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the … consideration by the forensic accountant or investigator. The forensic accounting theory developed in this paper is useful to both … practitioners and academics, and the resulting contribution to accounting theory and forensic science are useful to the problem …

Persistent link: https://www.econbiz.de/10015217238

The role of the IASB and auditing standards in the aftermath of the 2008/2009 Financial Crisis

Ojo, Marianne - 2009

This paper considers areas in which the regulation and enforcement of accounting standards, and auditing standards in particular, have contributed to the recent global financial crisis. As well as the impact of such standards on pro cyclicality, the level of success achieved by international...

Persistent link: https://www.econbiz.de/10015218095