Voluntary Internet Financial Reporting Practices of Listed Companies in the...
AbstractPurpose - We investigate the use of the internet as a channel for voluntary communication of financial information by companies listed on two stock exchanges in the United Arab Emirates (UAE)....
View ArticleDoes Asymmetric Information Drive UK Dividends Propensity?
AbstractPurpose - We extend and contribute to prior UK research on the association between information asymmetry and dividends propensity. We investigate the impact of the number of analysts following...
View ArticleAN INDEX OF BEST PRACTICE PERFORMANCE REPORTING FOR MALAYSIAN LOCAL AUTHORITIES
AbstractPurpose - The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice...
View ArticleThe Value Relevance of Social Reporting: Evidence from Listed Italian Companies
AbstractPurpose - This paper aims to test whether the publication of a social report provides information about the firm’s market value. We want to understand if investors believe the social report has...
View ArticleThe impact of CFOs characteristics and information technology on Cost...
AbstractPurpose - The purpose of this study is to examine the factors influencing the use of Cost Management Systems (CMS) for decision-making, control and performance...
View ArticleNew Performance Measurement and Management Control Systems
AbstractPurpose - Focusing on how performance management systems support control, this article provides two ‘next-generation’ performance scorecards—the Performance Wheel, suitable for most...
View ArticleDevelopments in tax e-filing: practical views from the coalface
AbstractPurpose - Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax...
View ArticleThe Costs and Benefits of IFRS Implementation in the UK and Italy
AbstractPurpose - To examine the opinions of national stakeholders on the costs and benefits of IFRS implementation and to determine whether countries with disparate social, economical and political...
View ArticleSmall businesses, share buybacks, tax auditing and the use of valuation...
AbstractPurpose - The purpose of this paper is to analyse how share buybacks can be, in Portuguese small privately held firms, a source of tax based conflicts between shareholders and the tax...
View ArticleTHE IMPACT OF IFRS ON NET INCOME AND EQUITY: EVIDENCE FROM ITALIAN LISTED...
AbstractPurpose - The mandatory conversion to IFRS (International Financial Reporting Standards) has represented much more than a change in accounting rules. Firms’ main concern has been to understand...
View ArticleInternational Financial Reporting Standards and Noise Trading: Evidence from...
AbstractPurpose - This paper examines whether the mandatory adoption of International Financial Reporting Standards (IFRS) has produced an impact on the level of noise trading and volatility dynamics...
View ArticleFactors that Catalyst, Facilitate and Motivate the Decision to Implement...
AbstractPurpose - In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as ABC in companies is disappointing. The main...
View ArticleStock price volatility and informational efficiency following the mandatory...
AbstractPurpose - The aim of this study is to examine the impact of mandatory IFRS adoption on the informational efficiency, market stability, and price adjustment of underlying stocks in...
View ArticleHuman Capital Disclosures in Developing Countries: Figureheads and Value...
AbstractPurpose - Purpose To explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company...
View ArticleReaping the benefits of two worlds: An exploratory study of the cash and the...
AbstractPurpose - The current research study explores the coexistence of cash accounting and accrual accounting systems through an investigation of the roles they fulfill in Greek...
View ArticleInnovating cost accounting practices in rail transport companies
AbstractPurpose - The main aim of the study is to present and discuss an accounting innovation in the cost measurement system of rail transport companies. Design/methodology/approach - We identify the...
View ArticleDeterminants and Value relevance of Corporate Disclosure: Evidence from the...
AbstractPurpose - The paper documents the value relevance and determinants of corporate disclosure and transparency on the Ghana Stock exchange.Design/methodology/approach - The paper employs the Fama...
View ArticleExploring the discharge of e-countability by charities
AbstractPurpose - This research explores the use of the internet, a mechanism that provides the opportunity to reach vast audiences efficiently and cost effectively, by United Kingdom (UK) charities to...
View ArticleFiscal year-end and non-lateral auditor switches
AbstractPurpose– The purpose of this paper is to examine the potential effect of busy season resource constraints on the selection of a new auditor, conditioned upon the status of the prior auditor....
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