Showing 1 - 10 of 10,569
We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. Fama and Jensen (1983) assert that when equity ownership and corporate decision-making are concentrated in just a small number of...
Persistent link: https://www.econbiz.de/10010729564
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...
Persistent link: https://www.econbiz.de/10011115476
Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...
Persistent link: https://www.econbiz.de/10011122611
This study examines corporate accounting malfeasance from an exploratory and empirical perspective for 100 companies to determine if there is an association between the Jenkins recommendations and SOX requirements and to determine if there are any differences between the internal and external...
Persistent link: https://www.econbiz.de/10011205447
The purpose of this paper is to examine the nature and characteristics of voluntary internet disclosures by listed companies in Saudi Arabia and Oman. This paper uses archival data from listed companies on Tadawul Stock Exchange and Muscat Securities Market. Mann-Whitney test is used to examine...
Persistent link: https://www.econbiz.de/10011205464
In the civil aviation market, unique insurance types are available. This market encompasses a small number of insurers who have the capacity to insure large fleet portfolios. Profit return is the portion of the insurance premium returned to the insured depending on the insurance contract. This...
Persistent link: https://www.econbiz.de/10011205518
The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...
Persistent link: https://www.econbiz.de/10011205692
Due to rapid population growth and industrialization environmental problems has increased. So, businesses have social responsibility with regard to protection of the environment. Besides social responsibility, due to some legal regulations businesses use environment like an production input and...
Persistent link: https://www.econbiz.de/10011207307
The process of accounting is in charge with identifying, measuring and communicating economic information in order to allow its users to make the correct decisions and judgments. First of all, it is important to distinguish between the two branches of accounting: managerial accounting, which...
Persistent link: https://www.econbiz.de/10010815318
Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future...
Persistent link: https://www.econbiz.de/10010894801