Accounting, especially strategic management accounting, provides significant contributions to companies for decisions in environments of intense competition. Accounting, which has positive effects of company strategy development and management, has become a required facet of marketing, another...

The health-care industry requires large expenditure on research and development (R&D), with many projects undergoing long development cycles, usually with uncertain outcomes. Extant research has mainly concentrated on the health-care industry in the United States, where R&D costs are expensed as...

I analyze loan loss reserves during the Global Financial Crises in the late 2000s. I develop a regression model that separates the loan loss reserve account into discretionary and nondiscretionary components. The nondiscretionary (expected) component is based on current, past due, restructured,...

In recent years, cultural organisations have introduced and tested new management tools to achieve their institutional goals of efficiency, effectiveness and social cohesion. This process has been widely linked to New Public Management for public sector cultural organisations, but the...

The relation between an organization, economic, social and cultural contexts leads to ask the question whether those organizations, not only big companies but also SMEs, can transfer their domestic Management Control Systems (henceforth MCSs) overseas or they need to redesign them according to...

The concept of gender empowerment is a common concern all over the World. This issue has now acquired new dimensions with the advent of Information and Communication Technology (ICT) in development countries like India. It has potential to empower women through by overcoming their physical...

Free movement of goods is a regime under which goods do not encounter at borders, no hurdle set by the State, regardless of whether they are imported or exported according to article 23 of the EC Treaty, the community is founded upon a Customs Union which shall comprise all trade in goods which...

This paper investigates stock analysts’ earnings forecasts under complex corporate ownership in China. Based on a sample of 1298 firms for years 2004–2011, our evidence suggests that state shareholding is negatively related to the quality of consensus analysts’ earnings forecasts. In...

This paper develops a taxonomy of the different accounting systems that have evolved in Africa from the colonial era, through the early years of independence, to modern times. A preliminary test of the classification scheme for the current era of International Financial Reporting Standards...

Recent research finds that many analyst recommendation revisions take place shortly after earnings announcements. Altinkilic and Hansen (2009) attribute the clustering of recommendations to analysts strategically piggybacking on earnings information to improve the perceived performance of their...