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Andrew, B; Hughes, M - 2007

This paper argues the recent proposals expressed by the Australian Accounting Standard Board in Exposure Draft 151 contradicts the historical trend of standard setters attempting to achieve the objective of financial reporting, that is, the provision of decision-useful information for users of...

Persistent link: https://www.econbiz.de/10009481850

Organisational competitiveness and the role of management accounting techniques in decision making

Migiro, Stephen O. - 2011

Decisions about costs in organizations often arise from a detailed knowledge of both the firm’s cost structure and management’s competitive strategy. Management accounting helps identify the costs and benefits of different planning decisions, thus allowing managers to make choices that...

Persistent link: https://www.econbiz.de/10009457819

A diagnosis of inherent problems in implementing internal marketing in Macau and Singapore casino companies

Kale, Sudhir H.; De, Sangita; Spence, Mark T. - 2011

industry seem to have focused their attention to enhancing capacity and opening new casino properties. Meanwhile, the Singapore … capacity in Asia slated to increase significantly in the next couple of years, the labour shortage for casino companies in … Macau and Singapore will get more acute. Current impressive revenues notwithstanding, increased capacity will also put …

Persistent link: https://www.econbiz.de/10009441603

Forging relationships with services: The antecedents that have an impact on behavioural outcomes in the life insurance industry

Durvasula, Srinivas; Lysonski, Steven; Mehta, Subhash; … - 2004

collected in Singapore in response to concerns about broadening understanding of these variables cross-culturally. Results of …

Persistent link: https://www.econbiz.de/10009484485

Earnings quality and corporate governance following the implementation of Malaysian code of corporate governance

Wan Ismail, Wan Adibah; Dunstan, Keitha; van Zijl, Tony - 2010

This paper investigates the association between corporate governance mechanisms and earnings quality after the implementation of the Malaysian Code of Corporate Governance in 2001. Using 1625 firm-year observations during the period 2003-2007, we tested whether corporate governance variables are...

Persistent link: https://www.econbiz.de/10009441684

COSO: More Relevant Now than Ever

Hermanson, Heather M. - 2003

In 1992 when the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its internal control framework, few would have guessed that the framework would become an integral part of corporate accountability a decade later, but things are moving in that direction. COSO's...

Persistent link: https://www.econbiz.de/10009459014

Audit Committee Material Weaknesses in Smaller Reporting Companies

Gramling, Audrey A.; Hermanson, Dana R.; Hermanson, … - 2009

One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the...

Persistent link: https://www.econbiz.de/10009459074

Climate change, financial risks and reporting: distant horizons?

Martínez Gómez-Galarza, Covadonga; Pérez Rodríguez, …

Artículo de revista ; The notes to financial statements and, in the case of credit institutions, Pillar 3 reports complete and supplement information contained in the balance sheet and income statement. This helps to provide a better estimate of the amount and timing of expected cash flows, and...

Persistent link: https://www.econbiz.de/10014442863

An Empirical Investigation of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting

El-Gazzar, Samir M.; Fornaro, James M. - 2003

The Sarbanes-Oxley Act of 2002 mandates senior management to certify under oath that information contained in SEC filings is accurate and complete, and attest to the effectiveness of the internal control system. This study examines the factors that influenced senior management to voluntarily...

Persistent link: https://www.econbiz.de/10009463622

Special Issue On Estimation Of Baselines And Leakage In CarbonMitigation Forestry Projects

Sathaye, Jayant A.; Andrasko, Kenneth - 2009

estimation of leakage inprojects in developing Asia and Latin America. …

Persistent link: https://www.econbiz.de/10009435540