Showing 1 - 10 of 157
To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this … descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of …
Persistent link: https://www.econbiz.de/10009459016
This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … whether principles-based standards are associated with less real earnings management, less comparability, a higher variance of … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …
Persistent link: https://www.econbiz.de/10009450980
level of return on investment (ROI) leading directly to strong stock prices. Customers however, tend to view money as a fuel … marketplace.In this thesis, ‘Seeking Synergy in SME Financing’ the literature review further suggests that in the Australian …
Persistent link: https://www.econbiz.de/10009475283
Purpose – This paper aims to identify a set of potential determinants of capital structure. By knowing the key determinants, it is possible to understand how building contractors make decisions on capital structure.Design/methodology/approach – A questionnaire survey was conducted to solicit...
Persistent link: https://www.econbiz.de/10009475290
project evaluation and ranking. However, not all the published articles researching on IRR techniques are reliable. Given the …
Persistent link: https://www.econbiz.de/10009475295
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life … their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation …
Persistent link: https://www.econbiz.de/10009441596
This paper investigates whether firm corporate governance practices have an effect on the quality of its publicly released financial information. Researchers carrying out earnings quality research usually relies on Dechow and Dichev (2002), Leuz et al (2003), Penman (2001) or Barton and Simko...
Persistent link: https://www.econbiz.de/10009441708
This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the...
Persistent link: https://www.econbiz.de/10009441749