This paper analyses the accounting, control and operational consequences of a pre-independence experiment by Barclays … reappraisal of the bank's accounting, control and operational procedures. The paper highlights the limitations of internal …

enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the …. Methodological recommendations include the need to establish content equivalence in the accounting constructs or issues being …

This paper examines the behavioural impacts in an accounting environment arising from changes to government policy … those excluded from such opportunities. In this research setting, this impacted in the accounting environment and …

original entries have been revised, and comprehensive coverage is provided for financial accounting, management accounting …, taxation, auditing, social accounting, information systems, computers, financial analysis, reporting standards, and statistical … methods. Among the new terms are accelerated cost recovery system (ACRS), "carve-out" accounting, debt defeasance, deep …

condition its effective independence. Vulnerability may be real or accounting based. However, no matter its origin … paper analyses in the context of simple VAR model the interplay between capitalization, accounting rules and dividend …

This paper proposes a method for valuing a firm's debt and equity that relies on readily-accessible current accounting … data applied in an easily understood and intuitively appealing manner and which addresses the impact of a firm's accounting …