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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
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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