This article belongs to the current in research literature, which is concerned with value relevance. Its main aim is to test the impact of the current and future accounting variables on the firm’s market value, by analyzing these relations with reference to the financial sector of the...

The International Accounting Standards Board (IASB) issued a paper reviewing the IFRS for SMEs in 2012 and invited public comments on changes the IASB had under consideration. There was no response from the Fiji Institute of Accountants (FIA), Fiji’s professional body and de facto...

This case presents a teaching tool that equips students with an essential skill of short-term financial planning for entrepreneurs. Short-term financial planning concentrates on a venture’s cash needs, the lifeblood of an entrepreneurial venture, so these ventures can better survive the...

This paper emanates from the understanding of hyperreality reality, and on the other hand based on the Baudrillarian postmodernist perspective. Thus, we aim to understand hyperreality and reality in accounting from the perspective of Baudrillarian pospodernism. A thesis by Macintosh indicated...

In the civil aviation market, unique insurance types are available. This market encompasses a small number of insurers who have the capacity to insure large fleet portfolios. Profit return is the portion of the insurance premium returned to the insured depending on the insurance contract. This...

The actions of Congress and the Securities and Exchange Commission subsequent to a financial crisis appear to follow a predictable set of steps. Each tries to position itself to gain the resources it needs to survive by couching its actions in terms of legitimacy. One outcome is a predictable...

The objective of this study is to explain the employee stock ownership program phenomenon in public companies in Indonesia. The ownership of companies in Indonesia is concentrated by a single controlling shareholder. Sometimes, the board of directors and board of commissioners of a company or...

The accounting treatment of goodwill has been the source of much debate and controversy amongst standard setters and financial report preparers in UK and many other countries. There have been great difficulties in the definition, measurement and subsequent accounting treatment for goodwill....

This paper examines the relationship between corporate social responsibility disclosure (CSRD) and organizational performance in terms of financial performance, employee commitment and corporate reputation in Libyan companies through stakeholder’s pressures. The researchers have chosen...

The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa...