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Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China

Hong, Yongtao - 2008

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine whether principles-based standards are...

Persistent link: https://www.econbiz.de/10009450980

Strategic challenges facing airports in gaining competitive strengths: lessons from the practice of Dubai International Airport

Bitelmal, Mohamed A. - 2010

the airport business industry. In order to succeed, airport management will have to implement new strategic initiatives … management to the case of airports in order to explore the issue of whether the airport business industry is able to apply the … different well-known business tools including the PESTEL Analysis, the Five Forces Model and the Resource-based View (RBV) of …

Persistent link: https://www.econbiz.de/10009461325

"Deficient in commercial morality"? : Japan in global debates on business ethics in the late Nineteenth and early Twentieth Centuries

Hunter, Janet - 2016

Persistent link: https://www.econbiz.de/10011517233

The purpose of business : contemporary perspectives from different walks of life

Erisman, Albert (contributor); … - 2015

Preface: the consortium on the purpose of business / Al Erisman and David Gautschi -- The business school : serving … mammon or the university / David Gautschi and Jonathan Story -- Dean panel response : "What is the purpose of business … fail / Al Erisman -- A practitioner perspective : purpose and practice of business (an interview with Jack Vanhartesvelt …