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Intellectual capital disclosures in the annual reports: a comparative study of the Indian and Australian IT-corporations

Bhasin, Madan; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 3 (2011) 4, pp. 379-402

The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...

Persistent link: https://www.econbiz.de/10009352427

The relevance of International Financial Reporting Standards to Kazakhstan: perception of auditors

Abdullah, Aminah; Khadaroo, Iqbal; Zhameshov, Nurlan - In: International Journal of Accounting and Finance 4 (2014) 3, pp. 305-322

institutional and cultural factors influence accounting. The findings suggest that accounting practices in Kazakhstan are dominated … by the historically inherited institutionalised accounting system of the Soviet Union era, when corporate reporting was … accounting profession with the consequent lack of IFRS expertise and deficient IFRS enforcement mechanisms. …

Persistent link: https://www.econbiz.de/10010732436

Card bases payment mode - an accounting perspective: a comparison between credit card and debit card payment systems in India

Bhatia, Leena; Jain, Bindu - In: International Journal of Managerial and Financial Accounting 5 (2013) 1, pp. 33-44

goods and services and this can undoubtedly offer some distinct advantages as far as accounting and business is concerned … accounting system to incorporate the customers' choice. Studies show that followed by the slowdown, Indians continued to spend …

Persistent link: https://www.econbiz.de/10010669569

Investigating accountants' occupational commitment and occupational turnover intention: evidence from Turkish accountants

Ciftcioglu, Aydem; Arsoy, Aylin Poroy; Bar?s Sipahi - In: International Journal of Accounting and Finance 3 (2011) 2, pp. 165-176

This study investigates the relationship between accountants' attachment to their occupation and its influence on their turnover intentions to their profession. The data used in this study were taken from 162 accountants that are members of Istanbul Chambers of Certified Public Accountants...

Persistent link: https://www.econbiz.de/10010670183

Institutionalisation of XBRL in the USA and UK

Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304

stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a … regulators and obtaining greater support from the accounting profession, software developers and other interest groups are …

Persistent link: https://www.econbiz.de/10008461129

A 'macro' analysis of the use of XBRL

Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 213-223

argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …

Persistent link: https://www.econbiz.de/10008461130

Earnings quality and equity liquidity: evidence from Tunisia

Hakim, Faten; Triki, Fatma; Omri, Abdelwahed - In: International Journal of Managerial and Financial Accounting 1 (2008) 2, pp. 147-165

spread components. This result supports theoretical models predicting that more quality of financial and accounting …

Persistent link: https://www.econbiz.de/10008461150