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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

Constructing an FPMS in a medium-sized consulting company using a combination of an ERP system and Microsoft Excel

Rom, Anders; Rohde, Carsten - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 67-83

findings, this paper expands the limited knowledge on how different kinds of systems support different management accounting … tasks. The findings indicate that not only do OLTP systems support the management accounting of companies, but the user …

Persistent link: https://www.econbiz.de/10008755350

Determination of capital structure in India: a partial adjustment approach

Mahakud, Jitendra; Misra, Arun Kumar - In: International Journal of Accounting and Finance 2 (2010) 2, pp. 220-235

We investigate the role of adjustment costs and other firm-specific variables like tangibility, growth opportunity, size of the company, profitability, volatility, nondebt tax shields and uniqueness of the company in the determination of capital structure in the case of 793 Indian manufacturing...

Persistent link: https://www.econbiz.de/10008755352

Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation

Olibe, Kingsley O.; Strawser, Robert H.; Strawser, … - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 84-112

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...

Persistent link: https://www.econbiz.de/10008755354

Internet Financial Reporting (IFR) in the GCC: extent and practices

Mohamed, Ehab K.A. - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 113-129

Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of IFR by companies listed on the Muscat Securities Market (MSM) in Oman and...

Persistent link: https://www.econbiz.de/10008755359

Accountants – 'know thyself'

Briggs, Susan P.; Copeland, Scott - In: International Journal of Critical Accounting 1 (2009) 4, pp. 327-342

accountants and accounting educators took the time to read widely and possibly some of the texts we mention, including Goethe …

Persistent link: https://www.econbiz.de/10008755454

Modern Pentecostal understandings of money, investment and accounting – Kenneth and Gloria Copeland's faith teaching

James, Kieran; Hardy, Les; Narraway, Tim - In: International Journal of Critical Accounting 2 (2010) 4, pp. 340-371

In this paper, we study the major money-related doctrines of US husband-and-wife televangelist faith teachers Kenneth and Gloria Copeland. We find the unique Copeland interpretation of 'Treasures in Heaven' (Matthew 6:20) to be a complete inversion of the mainstream theological interpretation....

Persistent link: https://www.econbiz.de/10008755470

Specific features of Islamic accounting and cultural paradigm

Dima; Maria, Stefana; David, Delia; Păiuşan, Luminiţa - Volkswirtschaftliche Fakultät, … - 2010

The objective of this paper is to provide a synopsis of Islamic accounting characteristics as well as to identify some … of the determinants which led to its specificity. It explores several aspects related to the Islamic accounting … and implementation of the accounting standards in the Islamic Word. Based on Hofstede approach, the elements of this …

Persistent link: https://www.econbiz.de/10008756492

Relevant Costs for Decision in an Effective Controlling System

TULVINSCHI, Mihaela - In: Theoretical and Applied Economics 5(546) (2010) 5(546), pp. 49-58

accounting system and an effective controlling system. The research method used is based on the idea that the cost analysis in an … efficient controlling system involves obtaining accounting information from within the entity which management then uses in …

Persistent link: https://www.econbiz.de/10008763653