factors among them. The basic objective of the research is to analyze and compare the impact of financial leverage on firms … are indicators of six financial leverage ratios. MV/BV is negatively related with leverage ratios of both types of …

the targeted leverage level. Although a firm's capital structure is jointly determined by both theories, target adjustment … leverage were significantly higher (44% - 83%). Share price volatility was found to have a rather short-term impact on market … leverage. Firms rapidly revert back to their targets and offset these fluctuations within few years. Adjustment speed estimates …

accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual …-theory methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework … authors and journals, such as International Journal of Accounting Information Systems, Qualitative Research in Accounting and …

introductory accounting course when compared to traditional accounting pedagogy. The results of this study show the use of an … introductory accounting course when compared to traditional pen-and-paper homework. …

Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem … motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more … accounting course attributable to the use of games supplementary to the traditional teaching methods. The perceptions of 18 …

main benefits and problems resulting from its adoption; to understand in what way accounting is integrated in SAP ERP; to … accounting objectives to be achieved, making the use additional software a necessity due to its lack of flexibility and the need …

the USA. Method: A systematic literature review was conducted to examine English-language studies that identified barriers … to HIE in Canada and the USA between 1995 and 2016. Electronic databases, backward searching and expert consultations … these countries. Privacy concerns and a lack of stakeholder buy-in are recurring barriers over time in the USA. Low adoption …

Internet. Examining about 2000 Interactive companies in the USA, Europe, and Asia provides a measure of divergent responses to …