Narrow search
Showing 1 - 10 of 397
Cover Image
Factors affecting the implementation of environmental management accounting : a case study of pulp and paper manufacturing enterprises in Vietnam
Thu Hien Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-22
industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental … protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management … pressure, awareness of the benefits of applying EMA, environmental strategy, managers' perception, and qualifications of …
Persistent link: https://www.econbiz.de/10014443585
Cover Image
Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
Cover Image
Influencing factors on earnings management, empirical evidence from listed German and Austrian companies
Dilger, Thomas; Graschitz, Sabine - In: International journal of business and economic sciences … 8 (2015) 2, pp. 69-86
Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...
Persistent link: https://www.econbiz.de/10011433999
Cover Image
Progression of financial reporting in Czech Republic and its regulation
Ištvánfyová, Jana; Mejzlík, Ladislav; Pelák, Jiří - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 64-77
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and costs of implementing and monitoring the accounting...
Persistent link: https://www.econbiz.de/10011459549
Cover Image
Timeliness of financial reporting in emerging capital markets : evidence from Turkey
Türel, Asli Gunduzay - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10011459865
Cover Image
Causal inference in accounting research
Gow, Ian D.; Larcker, David F.; Reiss, Peter C. - 2016
This paper examines the approaches accounting researchers use to draw causal inferences using observational (or non-experimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in doing so. While some recent papers seek to...
Persistent link: https://www.econbiz.de/10011493334
Cover Image
Drivers of change in management accounting practices in an ERP environment
Gullkvist, Benita M. - In: International journal of economic sciences and applied … 6 (2013) 2, pp. 149-174
This study contributes to contemporary research on changes in management accounting (MA) practices by examining the effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and effectiveness, and indirectly on management accounting...
Persistent link: https://www.econbiz.de/10010222938
Cover Image
The Fabrication of Management Accounting Systems – Why, How and What are the Consequences? A Romanian Testimony
Albu, Catalin Nicolae - 2011
There is a significant body of literature on management accounting systems and their roles in organizations, based on a broad range of theories. An interesting setting for research is developing economies, because of the nature of changes characterizing their economical and accounting...
Persistent link: https://www.econbiz.de/10013129150
Cover Image
The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions
Arel, Barbara - 2011
Two elements of corporate governance — the strength of ethical executive leadership and the internal audit function (IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels...
Persistent link: https://www.econbiz.de/10013130431
Cover Image
Is the Decline in the Value Relevance of Accounting Driven by Increased Conservatism?
Balachandran, Sudhakar V. - 2011
This paper examines the association between conservatism and the value relevance of accounting information over the 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77:237–264, (2002) and Beaver and Ryan, Journal of...
Persistent link: https://www.econbiz.de/10013132984