Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a...

Purpose – In the past, FM performance was mostly monitored by technical and cost‐related KPIs, whereas the measurement of perceived internal service quality was widely neglected. Thus, the purpose of this paper is two‐fold: first, to develop an adequate model to capture the relationships...

Purpose – The purpose of this article is to analyze problems involved in using a four‐tiered, indirect sales‐and‐distribution (S&D) model and describe how a manufacturing small and medium‐sized enterprise's (SME's) controller can master them. Design/methodology/approach – The...

Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during three distinct phases...

Purpose – This study aims to investigate the association between the intellectual capital disclosure level and the mandatory adoption of international financial reporting standards (IFRS). This paper reports an empirical evidence for the impact of the mandatory adoption of IFRS on the...

Purpose – The purpose of this paper is to highlight how the basic binomial option pricing model (BOPM) might be used by regulators to help formulate rules, prior to financial crisis, that help prevent loan overstatement by banks in emerging market economies undergoing financial crises....

Purpose – The purpose of this paper is to identify a definition of goodwill related to how companies describe their purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of mandatory application of International Financial...

Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence....

Purpose – The purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre‐adoption period has affected the IFRS transition process of UK listed firms. The study also seeks to identify the motivation of firms...