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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

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

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

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

Persistent link: https://www.econbiz.de/10005048660

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/10005751511

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/10005751518

Ownership structure and financial institutes risk taking: evidence from Tunisian quoted bank (financial institute)

Bouaziz, Wissem; Bouri, Abdelfettah - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 47-60

This paper investigates whether the ownership structure influences the risk taking of the Tunisian quoted banks over the period 2000-2008. Overall, it can be gathered from the results of this study that the effect of ownership structure on bank risk taking varies according to the type of risk....

Persistent link: https://www.econbiz.de/10010816744

Optimal dynamic hedging strategy with futures oil markets via FIEGARCH-EVT copula models

Ghorbel, Ahmed; Trabelsi, Abdelwahed - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 1-28

The goal of this paper is to evaluate the hedging strategies performance of a range of copula and traditional methods for three spot and futures oil markets: WTI crude oil, propane and heating oil. Our contribution is two-fold. First, we model dependence structure between spot and futures oil...

Persistent link: https://www.econbiz.de/10010816748