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Accounting standards for small and medium-sized entities. Evidence from Spain
Patricia, Milanés Montero; Irene, Albarrán Lozano; … - In: Contaduría y Administración 56 (2011) 3, pp. 29-55
usefulness. Its purpose is to share facts and data about this kind of still underestimated companies, though of great economic …
Persistent link: https://www.econbiz.de/10011155352
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Investissement immatériel et utilité de l'information comptable: Etude empirique sur les marchés financiers européens
Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2005
Abstract: Motivated by the recent works by Lev [2001b ; 2004] and the current debate surrounding the international financial reporting standard n°38 (i.e. IAS 38) adoption related to reported intangible investment issues, this study investigates whether European firms using national generally...
Persistent link: https://www.econbiz.de/10011072663
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Les marchés financiers valorisent-ils correctement l'investissement immatériel?
Casta, Jean-François; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2005
Dans les économies modernes, il est communément admis que la valeur économique d’une entreprise reflète, pour une grande part, celle de ses actifs immatériels représentés par les brevets, par les marques, par la réputation ou par le capital organisationnel. Parallèlement, confrontés...
Persistent link: https://www.econbiz.de/10011074209
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Drivers and barriers to online airline ticket purchasing
Ruiz-Mafé, Carla; Sanz-Blas, Silvia; Aldás-Manzano, … - In: Journal of Air Transport Management 15 (2009) 6, pp. 294-298
affecting the use of the Internet to purchase tickets. This study analyses the influence of risk, perceived usefulness and … and perceived usefulness exercise a direct influence on airline ticket purchasing intentions, while perceived ease of use …Although online sales of airline tickets are growing, many travellers are still reluctant to use the web as a purchase …
Persistent link: https://www.econbiz.de/10011162644
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Information System of the Financial Analysis
Monea, Mirela - In: Annals of the University of Petrosani, Economics 13 (2013) 2, pp. 149-156
Financial analysis provides the information necessary for decision making, and also helps both the external and internal users of these. The results of the financial analysis work are dependent on the quality, accuracy, relevance and effectiveness of the information collected, and processed....
Persistent link: https://www.econbiz.de/10011195789
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Consumer online shopping attitude-intention and their determinants in Qatar
Bhuian, Shahid N.; Al-Share, Khaled A.; Muzaffar, Aisha Al - In: International Journal of Electronic Finance 7 (2013) 2, pp. 146-160
selected namely usefulness of online shopping, security of online shopping, privacy of online shopping, ease of use of online … our contention that the usefulness of online shopping, security of online shopping, privacy of online shopping and ease of … use of online shopping influence consumer online shopping attitude. In turn, consumer online shopping attitude together …
Persistent link: https://www.econbiz.de/10010700703
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Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets
Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - HAL - 2008
This study investigates whether European firms reporting under domestic GAAPs exhibit major differences while examining the relationship between their economic (financial, operating and competitive) performance and their recognized intangible investment (RII). Using a five-European-country...
Persistent link: https://www.econbiz.de/10011025567
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Testing and Modeling Fairness Motives
Bolton, Gary E.; Ockenfels, Axel - In: Rationality, Markets and Morals (2009) 11
behavior should be judged with respect to their usefulness. This is often neglected, partly because there are no accepted … measures and tests for the usefulness of a model, while standard procedures to test whether a model is true are readily …
Persistent link: https://www.econbiz.de/10008457262
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The usefulness of State trade missions for the internationalization of firms: an econometric analysis
Africano, Ana Paula; Teixeira, Aurora A.C.; Caiado, André - Faculdade de Economia, Universidade do Porto - 2010
Os estudos empíricos sobre a utilidade das visitas oficiais (VOs) enquanto promotor da internacionalização das empresas são escassos, assumindo-se frequentemente do ponto de vista político que tais visitas têm impactos tão positivos quanto imensuráveis. Centrando-nos num caso...
Persistent link: https://www.econbiz.de/10008462984
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Effect of information quality of employment website on attitude toward the website
Priyadarshini, Chetna; Sreejesh, S.; Anusree, M.R. - In: International Journal of Manpower 38 (2017) 5, pp. 729-745
perceived playfulness and usefulness. Furthermore, the study also examines the job seekers’ e-trust as condition under which … influence perceived playfulness and perceived usefulness, which in turn evoke the website attitude. Furthermore, e-trust was …
Persistent link: https://www.econbiz.de/10014784899