Research Question: This study investigates whether corporate information opacity affects the association between family ownership and cost of capital. Motivation: Firms' ownership structure has been identified as a major factor that affects their cost of capital. Idea: Corporate transparency...

Research question- How does the disclosure of Environmental, Social, and Governance (ESG) information affect the practice of earnings management (EM) in the Kuwaiti context? Motivation- This research is motivated by the growing emphasis on ESG elements in corporate reporting and governance...

Research Question: What is the association between the choice of contemporary cost management methods and enterprise and employee characteristics? Motivation: Modern techniques of cost accounting assist strategic management of contemporary organization to achieve their strategic objectives....

This paper explores the drivers that condition innovation and creativity. Appling this to the research context, I identify strategies for accounting authors to increase their chances of publishing in the leading journals. In essence, I argue that we should aim to play at the intersection of...

Research Question: REA enterprise ontology framework, what is it good for? Motivation - The historical approach to accounting and management information system design was based on conventions expected by the end-users: debits and credits, accounting cycles, general ledger and journals, bank...

This article studies the asset value of the UK firms advertising expenditures by estimating the relation between advertising expenditures and earnings for a large cross-section of the UK firms for the period from 1999 to 2003 and reports that advertising expenditures are significantly correlated...

Research Question: The study investigates consequences of the public oversight establishment on accounting profession and also attempts to understand the thoughts and perceptions of the licensed/certified professional accountants on the public oversight activities in Turkey as an emerging...

The article is an attempt to assess whether Stock Ownership moderates the relationship between corporate diversification and CEO compensation. Based on agency theory, we develop the hypothesis of whether when CEOs hold a large fraction of their firms' outstanding stock, the CEOs are acting more...

The main objective of the activity is to solve a financial simulation in such a way that the student learns to work in a team through organizational and planning skills, results orientation and responsibility, as it happens in the business world. The methodology used to implement this activity...