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There is currently considerable interest in the topic of internal audit and its contribution to exact management of any …
Persistent link: https://www.econbiz.de/10010289388
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any …
Persistent link: https://www.econbiz.de/10008914238
investigate whether the change in the acquirer's information uncertainty contributes to acquirer wealth losses. Information … acquisitions lead to increases in information uncertainty, as proxied by analysts' earnings forecast dispersion. We also find that … the change in information uncertainty is negatively related to acquirer long-term stock performance, after controlling for …
Persistent link: https://www.econbiz.de/10013124334
conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost … information play an important role being considered and recognized as useful and effective tools to reach any leader. They have …
Persistent link: https://www.econbiz.de/10010679525
working experience is almost always necessary. She or he must know to use at least one accounting computer programme such as … responsibility. The results of the survey are used to determine the competitiveness of Accounting and Auditing graduates at the …
Persistent link: https://www.econbiz.de/10011920281
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10010512871
There is a significant body of literature on management accounting systems and their roles in organizations, based on a … management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in … terms) of management accounting systems in several Romanian companies. Data for this study were collected between 2005 and …
Persistent link: https://www.econbiz.de/10013129150
(IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint … effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals …
Persistent link: https://www.econbiz.de/10013130431
as the accounting method choice and takeover premiums are jointly determined. As Australia has never permitted a choice … relationship between goodwill accounting and takeover premiums without concerns regarding endogeneity. Our results show that … relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based …
Persistent link: https://www.econbiz.de/10013113898
situation characterising the performance of the Romania-based accounting academic. Several data sources and the impact of … metaphors describing the current state of the art of research and publication by Romania-based authors in accounting. A … continual circle of short-termism in scholarly accounting activities in Romania …
Persistent link: https://www.econbiz.de/10013115177