environmental reporting practices, standards, and other issues in Management Accounting course. Design … shall help in demonstrating the usefulness of environmental accounting information in supporting corporate environmental … assessment process by offering a course on environmental accounting as an intervention, to a sample of 28 management students …

faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in … in accounting and finance areas are consistent with the prior research, but the rankings in the IS have changed … journals in accounting, finance, and IS areas, but also separate rankings in each field.  …

handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching … on a large sample of MBA students' accounting modules results on two different types of questions. Second, common … common problems identified in MBA students' accounting assessment scripts. Research limitations/implications – This paper …

Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …

actively trade on information to maximize investment profits, use insider trading signals in addition to accounting numbers to … current quarter, after controlling for accounting information (including total accruals, unexpected earnings, etc.). In … institutional investors use insider trading signals in addition to accounting information in making investment decisions. Moreover …

Statement of Financial Accounting Standard (SFAS) No. 123R: share‐based payment (123R excess tax benefit), which is required to …

Public Company Accounting Oversight Board (PCAOB), and the Committee of Sponsoring Organizations of the Treadway Commission … study in the undergraduate or graduate auditing or accounting information systems courses are also provided. Findings – The …

comparability as uniformity, that is, that all companies using the same accounting methods. Comparability of financial statements … per cent of the respondents believe that all IFRS financial statements are comparable. Not only accounting methods used … comparability of financial statements. Research limitations/implications – As surveys are uncommon in accounting literature, often …