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Numerous studies have been conducted over the last 40 years concerning accounting faculty research productivity that … have developed benchmarks for which accounting department administrators can evaluate the research productivity of … accounting faculty. Such benchmarks not only use quantity of publications, but also subjective qualitative measures such as the …
Persistent link: https://www.econbiz.de/10012936862
This study is motivated by a desire to extend the literature into investigations of crossborder comparisons of Intellectual Capital Disclosure practices. It is hoped that identifying differences in types of reporting and variations in reporting frequency will lead to a greater understanding of...
Persistent link: https://www.econbiz.de/10012764424
. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax …
Persistent link: https://www.econbiz.de/10014055826
of accounting information that can be given to the users of financial statements by a properly prepared statement of cash … stimulates an improvement in the quality of accounting information with a direct statement of cash flows, based on tracing …
Persistent link: https://www.econbiz.de/10013081641
We test the association between CFO effort and the quality of public firms' financial information environments. We evaluate this relation using a measure of CFO leisure consumption – specifically, the amount of golf played – as an inverse proxy for effort. We find that CFOs consume more...
Persistent link: https://www.econbiz.de/10012855902
Risk is closely associated with return of investments and materiality. Investments with considerably higher risk normally attract a higher rate of return. Whereas, higher level of risk needs a higher threshold of materiality. There are occasions in which financial managers, fail to take the...
Persistent link: https://www.econbiz.de/10012829107
Analysis of consolidated accounting data of European listed groups shows significant differences in some key ratios … Balance Sheet Data Offices (ECCBSO), which includes accounting data of listed groups from Austria, Belgium, France, Germany …
Persistent link: https://www.econbiz.de/10011664053
Despite the general discourse of the accounting profession (ACCA, IFAC, ICAEW.), its engagement in sustainability has … of” new standards (sustainability accounting standards) “that attempt to mimic, alter, improve that function in ways that … why an occupational identity (here that of the accounting profession) is ripe for “renegotiation”, the context in which …
Persistent link: https://www.econbiz.de/10012950579
Chief Financial Officers (CFOs) are a vital support to the effective management of organisations in all sectors. The focus of this study is the role CFOs play in non-profit organisations. Non-profits have unique features impinging on CFOs' roles. The study analysed interviews with 15 non-profit...
Persistent link: https://www.econbiz.de/10012862698
This series on the theory of financial management offers insight into the roles of stockholder wealth maximization, the risk-return tradeoff, and agency conflicts as they apply to major topics in finance. The current article investigates capital budgeting. Much literature addresses this topic,...
Persistent link: https://www.econbiz.de/10013126518