Showing 1 - 10 of 28
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
environmental reporting practices, standards, and other issues in Management Accounting course. Design … shall help in demonstrating the usefulness of environmental accounting information in supporting corporate environmental … assessment process by offering a course on environmental accounting as an intervention, to a sample of 28 management students …
Persistent link: https://www.econbiz.de/10005081405
Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …
Persistent link: https://www.econbiz.de/10008691149
handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching … on a large sample of MBA students' accounting modules results on two different types of questions. Second, common … common problems identified in MBA students' accounting assessment scripts. Research limitations/implications – This paper …
Persistent link: https://www.econbiz.de/10008511319
Purpose –The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990....
Persistent link: https://www.econbiz.de/10010795370
Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and...
Persistent link: https://www.econbiz.de/10010795371
comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements … per cent of the respondents believe that all IFRS financial statements are comparable. Not only accounting methods used … comparability of financial statements. Research limitations/implications – As surveys are uncommon in accounting literature, often …
Persistent link: https://www.econbiz.de/10010610510
financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which …
Persistent link: https://www.econbiz.de/10010610609
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...
Persistent link: https://www.econbiz.de/10010610612
paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and …
Persistent link: https://www.econbiz.de/10010610613