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Integrated reporting by South African companies: a case study
du Toit, Elda; van Zyl, Renier; Schütte, Gina - In: Meditari Accountancy Research 25 (2017) 4, pp. 654-674
Purpose The purpose of this paper is to report on the long-term effect of integrated reporting on the quality of information. Investors and stakeholders rely on high-quality integrated reports to obtain social, environmental and ethical information for decision-making. A striking weakness found...
Persistent link: https://www.econbiz.de/10014937011
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Web visibility or wasted opportunity? Case studies from Mexican research institutes
Russell, Jane M.; Ainsworth, Shirley; Díaz‐Aguilar, Janet - In: Aslib Proceedings 64 (2012) 1, pp. 67-82
on the internet with a view to identifying areas where web presence is not optimal so improvements can be made. Design …
Persistent link: https://www.econbiz.de/10014671698
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Re-examining perceived usefulness and ease of use in online booking
Kucukusta, Deniz; Law, Rob; Besbes, Alia; Legohérel, … - In: International Journal of Contemporary Hospitality Management 27 (2015) 2, pp. 185-198
to book online tourism products with latest figures. Focusing on the technology acceptance model (TAM), this case study … extends the recent research with providing insight regarding the online users’ perceptions of TAM dimensions and how these … dimensions are perceived among different demographic groups and Internet usage characteristics with latest figures in Hong Kong …
Persistent link: https://www.econbiz.de/10014764808
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Accounting development and international financial reporting standards in small island economies
Krishansing Boolaky, Pran - In: Journal of Accounting in Emerging Economies 2 (2012) 1, pp. 4-29
Purpose – The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political...
Persistent link: https://www.econbiz.de/10014839406
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Insights from the failure of the Countrywide Financial Corporation
Freeman, Willoe; Wells, Peter; Wyatt, Anne - In: International Journal of Managerial Finance 10 (2014) 1, pp. 115-136
Purpose – This paper aims to evaluate the business activities, financial reports, and management compensation practices of Countrywide Financial Corporation (Countrywide) in the period preceding the company's financial distress and leading to its eventual takeover by Bank of America in 2008....
Persistent link: https://www.econbiz.de/10014785729
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State Audit Institution in United Arab Emirates
Ibrahim, Mukdad - In: International Journal of Law and Management 52 (2010) 6, pp. 464-468
Purpose – The purpose of this paper is to look at the fundamental properties of the State Audit Institution (SAI) and the legitimacy behind the forming of such an organization. Design/methodology/approach – The paper provides a descriptive account of the background of the SAI and presents an...
Persistent link: https://www.econbiz.de/10014781616
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“If in doubt count it out!”: a review of the AIT criminal trial
Hatt, Samantha; Burger, Richard - In: Journal of Financial Regulation and Compliance 15 (2007) 1, pp. 108-115
Purpose – The purpose of this paper is to consider the outcome of the Financial Services Authority (FSA)'s first ever contested criminal prosecution of company directors accused of making misleading statements to the market. Design/methodology/approach – The paper reviews the trial and the...
Persistent link: https://www.econbiz.de/10014870054
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Small and medium size enterprises and the knowledge economy
Watson, Robert - In: Journal of Financial Regulation and Compliance 18 (2010) 2, pp. 131-143
Purpose – The growth of the so‐called “knowledge economy”, whereby the primary sources of firm value are claimed to be an increasing reliance upon the exploitation and management of intangible assets that are not reported in company balance sheets, has led to a questioning of the...
Persistent link: https://www.econbiz.de/10014870158
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Comparative justification on intellectual capital
Seetharaman, A.; Lock Teng Low, Kevin; Saravanan, A.S. - In: Journal of Intellectual Capital 5 (2004) 4, pp. 522-539
With the development of computerization and networking capabilities, there is a significantly enhanced opportunity for sharing information and knowledge world‐wide. For an organization to survive in these turbulent times, there is a great need for its continuous renewal through the...
Persistent link: https://www.econbiz.de/10014875350
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Cash to accrual and cash to accrual
Scott, Julie E.M.; McKinnon, Jill L.; Harrison, Graeme L. - In: Accounting, Auditing & Accountability Journal 16 (2003) 1, pp. 104-140
This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder...
Persistent link: https://www.econbiz.de/10014640947