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Accounting for Expenditure on Intangibles

Wyatt, Anne - 2012

In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis of intangibles, this paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and...

Persistent link: https://www.econbiz.de/10013112211

Intellectual Capital Disclosures by Indian and Australian Information Technology Companies : A Comparative Analysis

Joshi, Mahesh - 2013

20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper … Stock Exchange in Australia in the year 2007-2008. Using the content analysis method, the paper reviews the annual reports … of these firms to determine IC disclosure trends in India and Australia. The study has identified IC disclosure …

Persistent link: https://www.econbiz.de/10013079311

AN EMPIRICAL ANALYSIS OF MARKET REACTION TO CORPORATE ACCOUNTING MALFEASANCE

Arnold, Liz Washington; Harris, Peter - In: Accounting & Taxation 4 (2012) 1, pp. 25-42

This study examines corporate accounting malfeasance from an exploratory and empirical perspective for 100 companies to determine if there is an association between the Jenkins recommendations and SOX requirements and to determine if there are any differences between the internal and external...

Persistent link: https://www.econbiz.de/10011205447

SHOULD LAST IN FIRST OUT INVENTORY VALUATION METHODS BE ELIMINATED?

Harris, Peter - In: Global Journal of Business Research 5 (2011) 4, pp. 53-67

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...

Persistent link: https://www.econbiz.de/10011205692

Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë

Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011

Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...

Persistent link: https://www.econbiz.de/10011115476

The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis

Petroianu Grazia – Oana - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 633-637

The financial crisis has started on the US subprime mortgage market in the summer of 2007, reaching unexpected levels by 2008, rapidly spreading all over the world and disrupting the global financial system. In less than a year, the balance-sheets of the biggest financial companies reported...

Persistent link: https://www.econbiz.de/10010632307

Cost Information – an Objective Necessity in Optimizing Decision Making

Petre Mihaela – Cosmina; Oana, Petroianu Grazia - - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1288-1291

An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and...

Persistent link: https://www.econbiz.de/10010679525

Web-based Corporate Reporting in Bangladesh:An Exploratory Study

Dutta, Probal; Bose, Sudipta - Volkswirtschaftliche Fakultät, … - 2007

This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites...

Persistent link: https://www.econbiz.de/10005620120

An E-Business Audit Service Model in the B2B Context

Pathak PhD, CPA, CGA, CFF, CFE, CISA, Jag; Lind, Mary R. - 2014

We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...

Persistent link: https://www.econbiz.de/10014198161

Whole-of-Government Reports in Australia : A Case of Early Adoption and Innovation

Day, Ron; Guthrie, James - 2014

external reporting to cohere with private sector models and approaches (Broadbent and Guthrie, 2008). Australia has been one of … development of WGRs as they have been adopted and implemented in Australia whithin a changing regulatory environment. In addition … challenges for Australia as early adopters and innovators. This is relevant to future policy considerations and developments, and …

Persistent link: https://www.econbiz.de/10014209907