Showing 1 - 10 of 1,348
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
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
Research Question - What are the impacts of digital transformation of accounting practices and behavior following the …
Persistent link: https://www.econbiz.de/10015195921
Research Question- To what extent does the disclosure of non-financial information by companies listed on BSE after the …. Data and tools- To conduct the investigation, the research involves the assessment and analysis of three earnings …- Research findings emphasise a decrease in the use of income smoothing practices by sampled companies in the post …
Persistent link: https://www.econbiz.de/10015195958
conduct research, and how important is this research to practice? This is not an easy task though. Academics' and … practitioners' agendas, interests and approaches seem to be different, thus creating a gap between accounting academic research and … would integrate real-life data into their research and teaching, practitioners could find informed solutions to their …
Persistent link: https://www.econbiz.de/10015195995
Research Question- How do firms behave after significantly missing or exceeding analysts' earnings estimates in terms … of managing earnings and avoiding taxes? Motivation- Prior research provides strong evidence suggesting that managers are … in this study have important implications for regulators, investors, and auditors. This research is also different from …
Persistent link: https://www.econbiz.de/10015196000
Financial institutions play a fundamental role in determining the sustainability of economies, both in developed and developing countries. However, the worldwide financial crises made many financial institutions lost their credibility and CSR engagement has been perceived as a remedy. The aim of...
Persistent link: https://www.econbiz.de/10015196070