Most of the Eastern European countries are burdened by heavy foreign debts. Securitization could be helpful in solving the vexing problem of servicing the debt of Eastern European countries and improving their financial situation. Three formats for securitizing the loans are broadly available....

Most of the Eastern European countries are burdened by heavy foreign debts. Securitization could be helpful in solving the vexing problem of servicing the debt of Eastern European countries and improving their financial situation. Three formats for securitizing the loans are broadly available....

S-BPM stands for "subject-oriented business process management" and focuses on subjects that represent the entities (people, programs etc.) that are actively engaged in processes. S-BPM has become one of the most widely discussed approaches for process professionals. Its potential particularly...

S-BPM stands for "subject-oriented business process management" and focuses on subjects that represent the entities (people, programs etc.) that are actively engaged in processes. S-BPM has become one of the most widely discussed approaches for process professionals. Its potential particularly...

The study presents a methodology utilizing extensible business reporting language (XBRL) to transform the traditional presentation format of financial statements into the format that the International Accounting Standards Board and the U.S. Financial Accounting Standards Board have proposed. The...

Findings indicate that a Shumway method of decomposition of individual ratios is more explanatory of the existence of going concerns than a summary Altman Z score. Obfuscation of financial statement information appears to occur when going concern footnotes are reported

The concept that accounting represents the economics of the firm is a premise for the allocation of scarce resources. In recent years, firm intangible assets seem to have become an increasingly important driver of firm economic value, and yet they are difficult to measure. This study conducts an...

To the extent that firm information provides data to complete markets, firm characteristics determine value to investors. Contrarily, investors are motivated by prospect theory to bid up firm prices without information especially concerning diminishing returns to investments. The valuation...

The relation of firm accounting information and investor decision-making is a key financial accounting issue. Firm accounting information is a result of management's decisions. This study focuses on the investors' perspective of the consequences of management's actions with respect to the cost...

Accounting knowledge evolves over time. This study uses textual analysis and word frequencies to demonstrate how Certified Public Accounting (CPA) Examination competencies have evolved over time. This analysis applies a spreadsheet-based process based on word frequencies to compare CPA...