“Okun’s Law” states a 3:1 proportion between percent growth in U. S. real GNP and percent decrease in the rate of unemployment. This paper argues that this ratio is actually a Pi:1 proportion, heretofore unrecognized because it is displayed through a form of mathematic / harmonic inverse....

Russian Abstract: Работа посвящена исследованию особенностей формирования предметного поля в одной из областей экономической науки – (бухгалтерском) учете. Целью...

This study examines voluntary intellectual capital reporting (ICR) in Egyptian companies' annual reports with a view to understanding ICR practice as well as eliciting the barriers that might impact the development and implementation of IC indicators in Egyptian setting. The study is an...

Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market.Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...

This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals...

We examine a duopolistic setting in which firms pre-announce their future competitive decisions (e.g. prices, production quantities, capacity investments) before they actually undertake them. We show that firms overstate their future actions in their pre-announcements, and that their real action...

The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...

Microfinance banks play at the lower rung of the cedit delivery system with the aim of extending credit to the poor but economically active members of society. The purpse of this paper is to chronicle the role of sustainable microfinance banking in the economic development of Nigeria. This is a...

This paper attempts to re-examine the decision of Nigeria to begin a phased adoption of International Financial Reporting Standards (IFRS) as from 2012.Certain emerging issues have made this important. They include researches on the effects of IFRS from the perspective of early adopters, the...