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Determination of capital structure in India: a partial adjustment approach
Mahakud, Jitendra; Misra, Arun Kumar - In: International Journal of Accounting and Finance 2 (2010) 2, pp. 220-235
We investigate the role of adjustment costs and other firm-specific variables like tangibility, growth opportunity, size of the company, profitability, volatility, nondebt tax shields and uniqueness of the company in the determination of capital structure in the case of 793 Indian manufacturing...
Persistent link: https://www.econbiz.de/10008755352
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Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation
Olibe, Kingsley O.; Strawser, Robert H.; Strawser, … - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 84-112
This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...
Persistent link: https://www.econbiz.de/10008755354
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Internet Financial Reporting (IFR) in the GCC: extent and practices
Mohamed, Ehab K.A. - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 113-129
Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of IFR by companies listed on the Muscat Securities Market (MSM) in Oman and...
Persistent link: https://www.econbiz.de/10008755359
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Accountants – 'know thyself'
Briggs, Susan P.; Copeland, Scott - In: International Journal of Critical Accounting 1 (2009) 4, pp. 327-342
accountants and accounting educators took the time to read widely and possibly some of the texts we mention, including Goethe …
Persistent link: https://www.econbiz.de/10008755454
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Modern Pentecostal understandings of money, investment and accounting – Kenneth and Gloria Copeland's faith teaching
James, Kieran; Hardy, Les; Narraway, Tim - In: International Journal of Critical Accounting 2 (2010) 4, pp. 340-371
In this paper, we study the major money-related doctrines of US husband-and-wife televangelist faith teachers Kenneth and Gloria Copeland. We find the unique Copeland interpretation of 'Treasures in Heaven' (Matthew 6:20) to be a complete inversion of the mainstream theological interpretation....
Persistent link: https://www.econbiz.de/10008755470
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Specific features of Islamic accounting and cultural paradigm
Dima; Maria, Stefana; David, Delia; Păiuşan, Luminiţa - Volkswirtschaftliche Fakultät, … - 2010
The objective of this paper is to provide a synopsis of Islamic accounting characteristics as well as to identify some … of the determinants which led to its specificity. It explores several aspects related to the Islamic accounting … and implementation of the accounting standards in the Islamic Word. Based on Hofstede approach, the elements of this …
Persistent link: https://www.econbiz.de/10008756492
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Relevant Costs for Decision in an Effective Controlling System
TULVINSCHI, Mihaela - In: Theoretical and Applied Economics 5(546) (2010) 5(546), pp. 49-58
accounting system and an effective controlling system. The research method used is based on the idea that the cost analysis in an … efficient controlling system involves obtaining accounting information from within the entity which management then uses in …
Persistent link: https://www.econbiz.de/10008763653
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AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES
Cuzdriorean, Dan Dacian; Fekete, Szilveszter; Sucala, Lucia - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 9-9
This paper we seek to measure the fiscal influence over accounting on a de facto level,empirical analysis is being … observation was conducted in the year2008, the variables taken in the analysis being sales as proxy for ‘accounting’ and income … variables reflect the best the true variations of accounting and tax numbers.The statistical results obtained show that there is …
Persistent link: https://www.econbiz.de/10008775999
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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-
Tudor, Adriana Tiron; Dragu, Ioana-Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 18-18
This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …
Persistent link: https://www.econbiz.de/10008776010
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THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW
DACIAN, CUZDRIOREAN DAN - In: Annals of Faculty of Economics 1 (2010) 1, pp. 496-502
This paper analyses the international literature regarding the relationship between accounting and taxation in the last … them in the accounting systems that govern the world countries. …
Persistent link: https://www.econbiz.de/10008787471