Folksonomy expands the collaborative process by allowing contributors to index content. It rests on three powerful properties: the absence of a prior taxonomy, multi-indexation and the absence of thesaurus. It concerns a more exploratory search than an entry in a search engine. Its original...

In elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in the context of the new challenges launched by the...

This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites...

In the context of a growing literature addressing the connection between cultural variables and accounting regulations, the general objective of this paper is to provide a theoretical discussion and empirical evidence on the recent trends in financial reporting on a sample of CEE countries....

Recent financial crises and especially large corporate bankruptcies, have led bank managements and financial authorities to follow and monitor both financial and real sector risks, and to focus on firm failures. Bank of International Settlements, has therefore, taken the decision to include the...

Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...

We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U.S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger when the election is closer, when the...

This meta-analysis is a critical comparison of three of quantitative synthesis. It applies some propositions of the Potsdam international consultation on meta-analysis, in the field of management control. Study design. After a traditional narrative review, three meta-analysis methodologies for...

A new method of forecasting the pricing kernel, i.e., stochastic claim inflation or link ratio function, of incurred but not reported (IBNR) claims (in property casualty insurance) from residuals in a dynamic claims forecast model is presented. We employ a pseudo Kalman filter approach by using...

We analyse the effects of public spending for tourism, in Italian regions. The evaluation is permitted by the availability of the databank under the project “Conti Pubblici Territoriali” (“Regional Public Account”) of the Ministry of Economic Development: the spending of all public...