This study is an empirical investigation of insurance claims management among selected insurance companies in Nigeria. For this purpose, the researchers have been able to review critically the significant contribution of the claims processing in the management of insurance firms' claims. This...

This study examines the relationships between stakeholders' information needs, cost system design, and cost system effectiveness in local government, using a dataset of survey responses from 71 Dutch municipalities. Three cost system design characteristics are examined: the (a) complexity and...

This outline provides a basic introduction to techniques used to perform mental multiplication, including squares, quickly and accurately. It is intended for social scientists and other non-S.T.E.M. professionals obligated to deal with numbers on a daily basis (e.g., tax attorneys, accountants,...

This study investigates how transfer pricing risk affects the premia in cross-border mergers and acquisitions. Differences in the rigor of transfer pricing enforcement and the severity and clarity of rules across countries create risk of material costs for multinationals as they expand globally....

This study is an empirical investigation of insurance claims management among selected insurance companies in Nigeria. For this purpose, the researchers have been able to review critically the significant contribution of the claims processing in the management of insurance firms’ claims. This...

I examine how the presence of a more active (liquid) resale market for real assets influences the likelihood, timeliness, and magnitude of long-lived asset impairments. I find that firms with more liquid real assets are more likely to record an impairment both unconditionally and conditional on...

This study assesses whether the accrual-generating process is adequately described by a linear model with respect to a range of underlying determinants examined by prior literature. We document substantial departures from linearity across the distributions of accrual determinants, including...

There is substantial evidence that the implementation of lean production and similar innovations is not always successful. One of the explanations provided is that elements of traditional control systems may frustrate the transformation process. Although various studies have investigated the...

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (Mackenzie, 2006) for innovation. This is an attempt at exploring the role of accounting...