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on the need for strengthening the law governing true and fair corporate accounting. The first part of the paper … concentrates on nexus between the importance of transparency in accounting embodied under the provisions of the Companies Act in … governing accounting provisions in India and UK is also looked into. Findings – The law governing financial transparancy …
Persistent link: https://www.econbiz.de/10014865531
interests of the SIG members, be aimed at the final year of a UK undergraduate programme in accounting and finance and emphasise … course to have a solid inter disciplinary focus, but with the accounting and finance field at its heart.  …
Persistent link: https://www.econbiz.de/10014837841
accounting earnings. Design/methodology/approach – Quality of earnings is measured in two ways: the accounting‐based measure of … regulators' initiatives that stronger corporate governance mechanisms provide greater monitoring of the financial accounting …
Persistent link: https://www.econbiz.de/10014785249
/methodology/approach – The paper attempts to introduce the journal by answering the two “W” questions – what is Islamic accounting and why … Islamic accounting research is important. In doing so, it indirectly highlights the need for a specialist journal like Journal … of Islamic Accounting and Business Research ( JIABR ) and the potential research areas. Findings – Islamic accounting …
Persistent link: https://www.econbiz.de/10014874377
Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting …. Practical implications – The significance of accounting as a technology, which is embedded within the public management of … study is distinct in the manner in which it studies and reveals the importance of accounting in the management of cities …
Persistent link: https://www.econbiz.de/10014641254
the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it … briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative … argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those …
Persistent link: https://www.econbiz.de/10014641255
accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit … of stock price on earnings and equity book values following Ohlosn's accounting‐based valuation framework. Findings … – Regression results show that firms with strong governance structure exhibit higher value‐relevance of accounting information …
Persistent link: https://www.econbiz.de/10014676563
. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality.  …
Persistent link: https://www.econbiz.de/10014676572
Purpose – The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Design/methodology/approach – Using pooled ordinary least squares regression, the paper...
Persistent link: https://www.econbiz.de/10014676584
labor market penalties upon revelation of accounting fraud? Are all executive directors treated by markets as a homogenous …/methodology/approach – Board membership of incumbent directors in US firms accused of accounting fraud are tracked for three years after the … likelihood that incumbent directors leave the accused firm's board upon accounting fraud revelation. The likelihood of losing at …
Persistent link: https://www.econbiz.de/10014695126