The main objective of the study is to estimate technical efficiency of biogas plants in Bangladesh by using data envelopment analysis (DEA). The study employed farm level cross section data from five major biogas producing areas of Bangladesh. The non-parametric DEA approach applied to estimate...

The major attempt of this paper is to examine the factors affecting the biogas technology adoption in rural areas in Bangladesh. The study was conducted by a survey method on respondents. Stratified random and purposive sampling techniques were applied for selecting 150 biogas users and 150...

Prior studies on whether or not International Financial Reporting Standards (IFRS) adoption improves earnings quality have found mixed results. We note that some of the countries that have adopted IFRS had national accounting standards similar to IFRS prior to adopting IFRS, while others had...

The purpose of this study is to show the importance of the business contexts of individual countries to understand corporate accounting practices in international settings. Using data from five countries, we show that while agency theory constructs are effective in explaining accounting...

Substantial emphasis is being placed on continuing professional education (CPE) by accounting professional associations throughout the world. Instructional approaches in accounting have come under the scrutiny of accounting educators and professional institutions. Although prior research has...