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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

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

An empirical study of the financial information disseminated on the internet and the perceived usefulness for shareholders and regulators

Subramanian, Ramaiyer; Raja, John B. - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 49-66

The importance of Internet Financial Reporting (IFR) to users is discussed in various research studies. Size, profitability, foreign listing and industry types are some of the determinants to disseminate more financial and nonfinancial information on the internet. However, the evidence of the...

Persistent link: https://www.econbiz.de/10008755345

Financial reporting on the internet in the Middle East: the case of Jordanian industrial companies

Al-Hayale, Talal - In: International Journal of Accounting and Finance 2 (2010) 2, pp. 171-191

In recent years, online disclosure of financial information has become a common practice in developed countries. Developing countries, however, face several obstacles that hinder such dissemination of financial information. These obstacles relate to technology, culture, cost and other factors....

Persistent link: https://www.econbiz.de/10008755346

Constructing an FPMS in a medium-sized consulting company using a combination of an ERP system and Microsoft Excel

Rom, Anders; Rohde, Carsten - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 67-83

findings, this paper expands the limited knowledge on how different kinds of systems support different management accounting … tasks. The findings indicate that not only do OLTP systems support the management accounting of companies, but the user …

Persistent link: https://www.econbiz.de/10008755350

Determination of capital structure in India: a partial adjustment approach

Mahakud, Jitendra; Misra, Arun Kumar - In: International Journal of Accounting and Finance 2 (2010) 2, pp. 220-235

We investigate the role of adjustment costs and other firm-specific variables like tangibility, growth opportunity, size of the company, profitability, volatility, nondebt tax shields and uniqueness of the company in the determination of capital structure in the case of 793 Indian manufacturing...

Persistent link: https://www.econbiz.de/10008755352

Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation

Olibe, Kingsley O.; Strawser, Robert H.; Strawser, … - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 84-112

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...

Persistent link: https://www.econbiz.de/10008755354

Internet Financial Reporting (IFR) in the GCC: extent and practices

Mohamed, Ehab K.A. - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 113-129

Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of IFR by companies listed on the Muscat Securities Market (MSM) in Oman and...

Persistent link: https://www.econbiz.de/10008755359