This paper seeks to draw attention to a flaw in the firm’s Free Cash Flow model and related statement widely accepted in Corporate Finance. We argue that the common offset of any Current Liabilities against Current Assets distorts the FCF size, composition, and volatility, thereby misstating...

The objective of this paper is to assess the ethics of short-term earnings managementin a code-law country. In order to understand the morals of short-term earnings management weconducted a survey using students as respondents. Even if we found disagreement among ourrespondents, the findings of...

Bu çalışmanın amacı, mesleğin bütün bölümlerindeki CPAler, Amerikan CPA Enstitüsü, resmi CPA kurum liderliği ve diğer finansal profesyoneller ve organizatörler koalisyonunun önderliğindeki meslek çapında bir girişim olan CPA Vizyon Projesini tanıtmaktır. Projenin amacı,...

This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites...

The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...

La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...

The state monopolies set over the gambling market are a propensity of society nature, actually of her moral fundaments, so the aim of this paper is to analyses gambling monopoly as a solution of moral economy. The term of moral economy has another connotation in this study because is used to...

Today's most pressing constitutional question is posed by a global economic system whose expansive tendencies seem no longer controllable. The current financial/debt crisis has triggered diverse reactions in the political arena ranging from the reformist ordo-liberal approach followed by France...