The purpose of this study is to explore the role of target costing in managing product costs while promoting quality specifications that will meet customer requirements. In addition, it aims to develop a target costing module that will simplify implementation of target costing especially in...

Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future...

Left-wing parties have tendency to consider environmental demands from the society more than the other parties with different orientation. Therefore it is argued that the left-oriented parties have a greater tendency to rely on renewable energy consumption. Using a data from Europe between the...