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Many market commentators argue that companies should expense the stock options they give their employees. Will expensing give investors better information about what companies earn and spend?
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This paper reports the results of two experiments, each consisting of six sessions, designed to investigate difficulties that arise in estimating expected litigation costs in an auditing game. In each experimental session, the game consists of a series of periods in which sellers submit sealed...
Persistent link: https://www.econbiz.de/10005514574
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 …
Persistent link: https://www.econbiz.de/10005269451
This study examines one aspect of the influence of the British Empire connection on the establishment of an accountancy profession in Australia in the late nineteenth and early twentieth centuries. It does so by analysing data collected on the comembership of the numerous Australian and British...
Persistent link: https://www.econbiz.de/10005269474
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 …
Persistent link: https://www.econbiz.de/10005553196
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 …
Persistent link: https://www.econbiz.de/10005553199
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 …
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