Similar Search Results

Transient institutional investors and insider trading signals

Wang, Juan - In: International Journal of Accounting and Information … 19 (2011) June, pp. 118-145

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 …

Persistent link: https://www.econbiz.de/10009188275

Incremental information content of option-related excess tax benefit under FASB Statement No. 123R: A research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International Journal of Accounting and Information … 19 (2011) June, pp. 146-168

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

Persistent link: https://www.econbiz.de/10009188276

The Correlation between the Conceptual System of the Political Economy and that of the Accountancy – a Solution for Reducing the Risks Connected to the Administration Activities in...

BĂLUŢĂ, Aurelian Virgil - In: Theoretical and Applied Economics XVIII(2011) (2011) 7(560), pp. 155-164

were not bookkeept in acordance with IAS-IFRS system. It is a international collective interst about accounting of big … accordance with economical theory and accounting practice were not applied, not enough controll of financial flows, wrong … theory. The fraud, including accounting fraud, was present in big institutions. …

Persistent link: https://www.econbiz.de/10009191035

Jamaica Joint Country Financial Accountability Assessment (CFAA) and Country Procurement Assessment (CPAR)

Inter-American Development Bank; Inter-American …; … - 2006

The main objective of the Joint Country Financial Accountability Assessment (CFAA) and the Country Procurement Assessment (CPAR) is to contribute to the implementation of Public Sector Modernization Vision and Strategy for 2002-2012 and its Medium Term Socio-Economic Policy Framework. It also...

Persistent link: https://www.econbiz.de/10009193409

A Stochastic Inventory Model Incorporating Intra-Year Purchases and Accounting Tax Incentives

Biddle, Gary C.; Martin, R. Kipp - In: Management Science 32 (1986) 6, pp. 714-730

It has been observed that firms alter year-end inventory policies in response to accounting tax incentives. This study … order quantity decisions. Separate formulations are developed for the two most widely-used inventory accounting methods …

Persistent link: https://www.econbiz.de/10009197859

An Activity Analysis Approach to Unit Costing with Multiple Interactive Products

Itami, Hiroyuki; Kaplan, Robert S. - In: Management Science 26 (1980) 8, pp. 826-839

Average variable costs are not directly defined for multiple products produced in complex production settings. An activity analysis model can be used for basic cost measurement and for building a linear programming model of manufacturing operations. The model can then be used not only to compute...

Persistent link: https://www.econbiz.de/10009198208

Fair Value Considerations during the Current Financial Crisis

Aslanertik, Banu Esra - In: Acta Universitatis Danubius. OEconomica (2010) 1(1), pp. 99-109

In the current economic conditions, accounting applications seem to face new and complex challenges. Especially, these … Accounting” became effective by January 1, 2008 for most U.S. companies and some believe that this caused the problem. Oppositely … aspect of an accounting academician. …

Persistent link: https://www.econbiz.de/10008752303

The optimal level of budgetary goal difficulty: an experimental study

Dowd, Joe; McGonigle, William; Djatej, Arsen - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 153-160

Budgets are commonly used for multiple purposes. Whereas planning budgets reflect organisations' 'best guesses' of future events, control budgets are intended to motivate high levels of effort. Budgetary control mechanisms modelled in a principal-agent setting typically find that the use of such...

Persistent link: https://www.econbiz.de/10008755150

An empirical study of the financial information disseminated on the internet and the perceived usefulness for shareholders and regulators

Subramanian, Ramaiyer; Raja, John B. - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 49-66

The importance of Internet Financial Reporting (IFR) to users is discussed in various research studies. Size, profitability, foreign listing and industry types are some of the determinants to disseminate more financial and nonfinancial information on the internet. However, the evidence of the...

Persistent link: https://www.econbiz.de/10008755345

Financial reporting on the internet in the Middle East: the case of Jordanian industrial companies

Al-Hayale, Talal - In: International Journal of Accounting and Finance 2 (2010) 2, pp. 171-191

In recent years, online disclosure of financial information has become a common practice in developed countries. Developing countries, however, face several obstacles that hinder such dissemination of financial information. These obstacles relate to technology, culture, cost and other factors....

Persistent link: https://www.econbiz.de/10008755346