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Amor, Donia Ben; Damak Ayadi, Salma - In: Journal of accounting & management information systems … 18 (2019) 2, pp. 262-282

Persistent link: https://www.econbiz.de/10012098892

Self-serving performance attributions in the letters to shareholders : a longitudinal case study

Săndulescu, Maria-Silvia - In: Journal of accounting & management information systems … 18 (2019) 2, pp. 283-301

Persistent link: https://www.econbiz.de/10012098895

Disclosure of related party transactions and information regarding transfer pricing by the companies listed on Bucharest Stock Exchange

Feleagă, Liliana; Neacşu, Ioana - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 785-809

Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...

Persistent link: https://www.econbiz.de/10011636300

Determinants of the extent of Asia-Pacific banks’ derivative activities

Au Yong, Hue Hwa; Faff, Robert W.; Chalmers, Keryn - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 430-448

We present an analysis of the determinants of Asia-Pacific banks’ extent of derivative activities. Our findings suggest that the probability of financial distress and economies of scale arguments are important in this regard. Further analyses reveal that Asia-Pacific dealer banks tend to use...

Persistent link: https://www.econbiz.de/10010526436

The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors

Amiri, Amel; Hamza, Sarra Elleuch - In: Journal of accounting & management information systems … 19 (2020) 2, pp. 215-251

Persistent link: https://www.econbiz.de/10012388735

Conceptualizing Schwartz values in university preference decisions : a pitch

Qureshi, Asma A. - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 612-617

This reversed engineering pitching letter is an outcome of the course RBUS6914 course studied at The University of Queensland. The letter is written using Faff (2015a) template to present the exploratory relationship personal values of the students and their decisions for making a choice for...

Persistent link: https://www.econbiz.de/10011635789

An analysis of the international proposals for harmonization accounts statement and government finance statistics

Crişan, Andrei Răzvan; Fülöp, Melinda Timea - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 800-819

Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance...

Persistent link: https://www.econbiz.de/10011311391

An analysis of the convergence level of tangible assets (PPE) according to Romanian national accounting regulation and IFRS for SMEs

Buculescu, Maria-Mădălina; Velicescu, Bogdan Nicolae - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 774-799

This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning … possible implementation of IFRS for SMEs especially because of the fiscal rules which usually influence accounting practices … and because professional accountants considerably agree PPE practices which are not common within IFRS for SMEs. …

Persistent link: https://www.econbiz.de/10011311392

Czech accounting academia and practice : historical roots and current issues

Jindrichovska, Irena; Kubickova, Dana - In: Journal of accounting & management information systems … 14 (2015) 2, pp. 328-361

The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the autoethnography method and deals with some of the main issues arising in current university research management practices. To this aim...

Persistent link: https://www.econbiz.de/10011311720

Preparedness for and perception of IFRS for SMEs : evidence from Turkey

Kılıç, Merve; Uyar, Ali; Ataman, Başak - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 492-519

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey … in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application …, and perception of the accounting professionals regarding IFRS for SMEs. The second is to examine the effect of several …

Persistent link: https://www.econbiz.de/10010526633