One of the most important goals of a business unit is creating value and wealth for its shareholders and attracting them for more investment. The success of management, and consequently the success of the business unit, is measured by the level of value created for its shareholders. Economic...

This study was developed based on the theory of cultural relevance of accounting proposed by Baydoun and Willet [4] from the contributions originally released by Gray [16], which highlights the link between the accounting values and the practices that are materialized in the form, content and...

The study investigates associations, first, between a firm's intellectual capital and market value, and second, between a firm's intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and...

Financial indicators (ratios) are calculated from the data found in basic financial statements. Balance sheets, income statements and cash flow statements are used in making different analyses for different information users. These indicators can be used to make inferences about a company's...

This paper theoretically examines the impact of conservatism on the asset price in an asset market allowing for strategic interactions among traders. Due to the trades coming from conservatism traders contain less informational content, the asset price is shown to be less informative in the...

This study examines the association between financial restatements and audit fees, and the effect of board of directors turnover on this relationship. Restatements are seen as a financial reporting failure, increasing risk for the auditor resulting in a higher audit fee. Regression analysis...

Risk of financial failure is defined as the inability of a firm to pay its current liabilities. Financial failure may lead firms to bankrupt or go into liquidation. This paper aims to develop reliable model to identify the financial failure risk of the firms listed on Istanbul Stock Exchange...

Many studies explore only use or non-use of capital budgeting methods, and not the factors that determine the selection of the method used in UAE or the region. The relationships between use and independent variables that affect the selection of the method have been studied. The study attempts...

The preparation, presentation, analysis, and interpretation of financial statements of an organization are major functions of the accounting system. This paper therefore, assesses the quality of auditor’s reports in the Nigerian Banking Industry, with a view to ascertaining the level of...

The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...