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Accounting for governmental and nonprofit entities
Hay, Leon E. - 1989 - 8. ed.
Persistent link: https://www.econbiz.de/10004093448
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Accounting for governmental and nonprofit entities
Hay, Leon E. - 1980 - 6. ed.
Persistent link: https://www.econbiz.de/10004040796
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A cautionary alert - limited investors' guidance by small companies: as evidenced by FIN 48 related Topic 11.M disclosures within micro cap firms
Campbell, Linda; Pitman, Marshall K. - In: International Journal of Accounting, Auditing and … 11 (2015) 2, pp. 107-129
reporting are not statistically significant predictors. Having an in-house tax department plays a significant role as a … into possible issues micro caps may face as other major changes to the financial reporting arena are encountered. …
Persistent link: https://www.econbiz.de/10011266526
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Demand, q, financial constraints and shareholder value revisited: an econometric micro-analysis of US fixed investment
Schoder, Christian - In: International Journal of Economics and Business Research 7 (2014) 1, pp. 28-54
Firm-level fixed investment expenses are analysed using a large panel of US manufacturing firms from 1971 to 2007. Integrating the user cost of capital, q and accelerator theories of investment to one econometric specification, we estimate the impacts of sales growth, cash flow, the cost of...
Persistent link: https://www.econbiz.de/10010732429
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A comparative modelling analysis of firm performance
Owen P. Hall Jr.; Stanley, Darrol J. - In: International Journal of Data Analysis Techniques and … 4 (2012) 1, pp. 43-56
The ongoing financial and economic crisis throughout the industrialised world has spotlighted a number of significant deficiencies in corporate governance and management. The strength and composition of the management team along with effective corporate governance policy should play an important...
Persistent link: https://www.econbiz.de/10010669743
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Can socio-cultural factors aid in the understanding of economic problems? The case of Japan
Lobo, Bento J.; Jr, James A. Henley - In: Global Business and Economics Review 6 (2004) 2, pp. 230-238
We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...
Persistent link: https://www.econbiz.de/10008538887
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Can socio-cultural factors aid in the understanding of economic problems? The case of Japan
Lobo, Bento J.; Jr, James A. Henley - In: Global Business and Economics Review 6 (2004) 2, pp. 230-238
We analyse the current Japanese economic downturn in the context of unique Japanese socio-cultural features, and contrast the Japanese conditions with those in the US. We find that socio-cultural factors shed light on economic conditions. In particular, the Japanese collectivist culture,...
Persistent link: https://www.econbiz.de/10005753873
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Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes
Kauffmann, Céline; Less, Cristina Tébar; Teichmann, … - Directorate for Financial, Fiscal and Enterprises … - 2012
This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG … investors in dealing with GHG reporting and includes 4 case studies examining in more depth the domestic GHG emission reporting … Board (CDSB) and the Global Reporting Initiative (GRI) on consistency of climate change reporting. …
Persistent link: https://www.econbiz.de/10011276704
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The changing corporate governance in Japan: adapting to globalisation
Kurihara, Yutaka - In: Global Business and Economics Review 6 (2004) 1, pp. 82-91
. This idea can only be achieved through a high degree of measurement, monitoring, and motivation. …
Persistent link: https://www.econbiz.de/10010816610
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Capture! From Big Eight to Big Four to regulation
Schwartz, Jeremy T. - In: International Journal of Critical Accounting 5 (2013) 3, pp. 264-274
This paper examines the evolution of the US public accounting industry from providers of audit services to ultimate regulation by a quasi-government agency. During the past 30 years, consolidation within the industry led to the counterintuitive result of increased competition for audit services....
Persistent link: https://www.econbiz.de/10010682866