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environmental reporting practices, standards, and other issues in Management Accounting course. Design … shall help in demonstrating the usefulness of environmental accounting information in supporting corporate environmental … assessment process by offering a course on environmental accounting as an intervention, to a sample of 28 management students …
Persistent link: https://www.econbiz.de/10005081405
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
comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements … per cent of the respondents believe that all IFRS financial statements are comparable. Not only accounting methods used … comparability of financial statements. Research limitations/implications – As surveys are uncommon in accounting literature, often …
Persistent link: https://www.econbiz.de/10010610510
financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which …
Persistent link: https://www.econbiz.de/10010610609
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...
Persistent link: https://www.econbiz.de/10010610612
paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and …
Persistent link: https://www.econbiz.de/10010610613
/methodology/approach – In this study, the authors provide potential users with hands-on experience with the online accounting system offered by …
Persistent link: https://www.econbiz.de/10010610615
reduce the number of labor hours it takes to complete a task which is widespread in various subfields of accounting including … general, and would apply to virtually any kind of accounting data (including even data where transaction descriptions are in a …
Persistent link: https://www.econbiz.de/10010610616
Public Company Accounting Oversight Board (PCAOB), and the Committee of Sponsoring Organizations of the Treadway Commission … study in the undergraduate or graduate auditing or accounting information systems courses are also provided. Findings – The …
Persistent link: https://www.econbiz.de/10010610617
Purpose – The purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio-based modeling of corporate collapse, without compromising the accuracy of the predictive model. Its contribution to the literature...
Persistent link: https://www.econbiz.de/10010610618