The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable...

I present two types of data about the publication and review process in the accounting, economics, finance, management, marketing, psychology, and natural science disciplines. First, I collect all articles published in 2012 in top tier journals of these disciplines and compare the articles based...

From the early decades of the twentieth century, a dominant characteristic of the modern “capitalist” corporation, especially in the United States, was the separation of asset ownership in the form of publicly traded shares from allocative control over the corporation's resources by salaried...

We sketch out two basic paradigms informing banking practice: the economistic paradigm focusing on profit maximization and the humanistic one, serving the common good. We then highlight paradigmatic cases to explore how each of these business models fared during the quasi-natural experiment of...

Purpose - Ten years after Bailey, Gramling and Ramamoorti (2003) presented research opportunities in Internal Audit (IA) this paper provides a synopsis of what academic literature says about IA effectiveness. A new set of research questions that may help to bring the best out of IA is...

Se realiza análisis de la información financiera a las embarcaciones de pesca del camarón más representativas en los puertos de Alvarado y Tuxpan, Veracruz, México, con el fin de mostrar la posición y situación financiera de las organizaciones dedicadas a este giro y proponer la...

Romanian Abstract: Evaluarea bunurilor imobile şi în special a spaţiilor comerciale în vederea impozitării poate fi realizată numai de către evaluatori autorizaţi care deţin specializarea evaluarea proprietăţilor imobiliare (EPI), membrii ai Asociaţiei Naţionale a Evaluatorilor...

Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The...

Firm strategy is widely recognized as a key determinant of firm performance. But firm strategy is an intangible quantity whose measurement, modeling and analysis have proven to be a challenge. Since firms most often express and communicate firm strategy in descriptive terms and in textual form,...

The freedom to make contracts is a liberating feature of commercial life, yet too often contracts turn into tyranny, when haggling over fine print makes two sides mis-trust each other. This problem, and some solutions, are explored in this chapter from Margin of Trust: The Berkshire Business...