Some names, especially those with biblical origins, are very popular in the United States. But this then gives rise to an interesting question: Does a good given name lead to a better life and career success? Researchers have shown that the names of job applicants can affect their chances of...

Subsequent to preceding literature research, access to multiple case studies was gained through a snapshot questionnaire. Sixteen semi-structured interviews of heads of Internal Audit (CAE) and members of Senior Management (SM) in the same organization were conducted. The interviews were...

Purpose: The goal of the paper is to analyse the motives that determine the propensity of companies of both developed and developing countries to engage in earnings management on the basis of accounting treatment of R&D costs.Methodology: The final sample analyzed in the paper includes 47...

Although conceptual research in the accounting literature suggests that the use of performance-measurement systems affects the influence of organizational actors, empirical evidence for this suggestion is largely limited to anecdotal evidence and a few qualitative case studies. Drawing on...

An electronic stock exchange is a market place where buyers and sellers of financial instruments conclude trades without physical contact. In India, we have electronic exchanges for currencies, commodities, equity, debt, etc. This article looks at the need for and importance of an electronic...