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Ditemukan 1112 dari pencarian Anda melalui kata kunci: subject="AKUNTANSI"
Hal. Awal Sebelumnya 21 22 23
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Distance and coupling: analyzing the pressures of accounting change in a city
Komentar Bagikan
Antti Rautiainen

Purpose – The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city. Design/methodology/approach – Interpretive case study. Data consisted of 16 semi-structured interviews. Analysis was based on institutional theory, particularly on “new institutional sociology” (NIS) studies. Findings – Budgeting and accounting PM became…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 4 No. 3, 2008 pp. 270-288
Judul Seri
Journal of Accounting & Organizational Change
No. Panggil
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New organizational forms and accounting innovations
Komentar Bagikan
Jodie Moll

Purpose – The purpose of this paper is to provide insights into the workings of the internal specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector. Design/methodology/approach – The case study empirics take place in a large local government water authority. Data were collected from…

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Journal of Accounting & Organizational Change Vol. 4 No. 3, 2008 pp. 243-269
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The need for transparency in financial reporting
Komentar Bagikan
Gerald H. Lander

Purpose – The paper’s aim is to research and discuss the issue of the lack of transparency in financial reporting and how companies take advantage of accounting rules in ways that inhibit transparency. Design/methodology/approach – A literature review was carried out to see what had been written and discussed. Various legal cases were studied as well as Securities and Exchange Commiss…

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Journal of Accounting & Organizational Change Vol. 4 No. 1, 2008 pp. 27-46
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The use of costing information in Egypt: a research note
Komentar Bagikan
Sander van Triest

Purpose – This paper aims to investigate the use of costing information in Egypt. Design/methodology/approach – A survey was carried out of 40 Egyptian privately held firms in four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries). Findings – The paper finds that the use and sophistication of costing information in Egypt is limited. No advanced account…

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Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 329-343
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New public management-oriented management accounting and political control in…
Komentar Bagikan
Richard I.C. Tambulasi

Purpose – This paper seeks to examine the impacts of the new public management (NPM)-oriented management accounting on political control at the Malawian local government level. The objective is to investigate the extent to which NPM-based management accounting practices have increased managerial autonomy and reduced political control. Design/methodology/approach – The paper is based on …

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Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 302-328
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ERP customization failure Institutionalized accounting practices,power relati…
Komentar Bagikan
Ahmed O.R. Kholeif

Purpose – The paper aims to examine a detailed case study of enterprise resource planning (ERP) customization failure in an Egyptian state-owned company (AML) by drawing on new institutional sociology (NIS) and its extensions. It explains how ERP customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and ma…

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Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 250-269
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Evaluating management accounting change according to the institutional theory…
Komentar Bagikan
Reinaldo Guerreiro

Purpose – The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management-accounting system of Brazilian bank. The present study examines the efficacy of the change process in management accounting, from the perspective of system users, seven years after its beginning. Design/methodology/appr…

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Journal of Accounting & Organizational Change Vol. 2 No. 3, 2006 pp. 196-228
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Reliance on management accounting under environmental uncertainty
Komentar Bagikan
Fadi Kattan

Purpose – This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty. Design/methodology/approach – This is explained through the use of a case study involving interviews…

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Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 227-249
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Introduction to management accounting in less developed countries
Komentar Bagikan
Chandana Alawattage

Purpose – This paper seeks to introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in less developed countries (LDCs). Design/methodology/approach – The conclusions are drawn from desk research generally and the articles contained in this collection. Findings – This paper finds tha…

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Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 183-191
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Benchmarking the incidence of strategic management accounting in Slovenia
Komentar Bagikan
Simon Cadez

Purpose – To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach – Survey data collected in Slovenia has been benchmarked to survey data collected in similarly sized Australian companies. Findings – For the Slovenian sample…

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Journal of Accounting & Organizational Change Vol. 3 No. 2, 2007 pp. 126-146
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Accounting, contracts and trust in supply relationships
Komentar Bagikan
Suresh Cuganesan

Purpose – The paper investigates the operation of the trust-formal control dynamic in collaborative supply relationships. Design/methodology/approach – A case study of an Australian metal manufacturer (IronBiz) and its collaborative supply relationships is conducted. Findings – Relationships between formal controls (comprising accounting controls and contracts) and trust are develope…

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Journal of Accounting & Organizational Change Vol. 3 No. 2, 2007 pp. 104-125
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Budgeting in New Zealand secondary schools in a changing devolved financial m…
Komentar Bagikan
Stuart Tooley

Purpose – Change in the New Zealand state education system during the 1980s brought about a transfer of responsibility for school financial management from the centre to the school level. The purpose of this paper is to report an investigation of how aspects of this devolved responsibility have been operationalised and managed in a secondary school setting. Design/methodology/approach –…

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Journal of Accounting & Organizational Change Vol. 3 No. 1, 2007 pp. 4-28
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Interfunctional cooperation in progressing accounting for brands The case for…
Komentar Bagikan
Robin Roslender

Purpose – The purpose of this paper is to identify brand management accounting as a further approach to accounting for brands and to suggest a number of possible measurement metrics it might incorporate. Design/methodology/approach – The paper is discursive in nature, developing a critique of existing approaches to accounting for brands before considering a number of attributes of a new…

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Journal of Accounting & Organizational Change Vol. 2 No. 3, 2006 pp. 229-247
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The interaction amongst reform drivers in governmental accounting changes
Komentar Bagikan
Marwata

Purpose – The purpose of this paper is to understand the process of accounting change in Indonesian local government. It sets to explore how various reform drivers with different interests and preferences compete and cooperate in the process of governmental accounting reform policy formulation in a developing country context. Design/methodology/approach – The paper adopts a qualitative …

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Journal of Accounting & Organizational Change Vol. 2 No. 2, 2006 pp. 144-163
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The impact of institutions on management accounting changes at the Hudson’s…
Komentar Bagikan
Gary Spraakman

Purpose – Aims to examine the four different management accounting systems or sets that existed at the Hudson’s Bay Company (HBC) during the 1670-2005 period with Burns and Scapens’ institution-based framework of management accounting change. Design/methodology/approach – A case study was used with comprehensive archival evidence coming mainly from the Hudson’s Bay Company Archive…

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Journal of Accounting & Organizational Change Vol. 2 No. 2, 2006 pp. 101-122
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Motivation for activity-based costing implementation
Komentar Bagikan
Adebayo Agbejule

Purpose – This paper aims to explore how different motives for implementing activity based-costing may affect the implementation process. It focuses on the factors that affect different stages of the implementation process. Design/methodology/approach – The paper uses case studies of two different business units of the same company which approached ABC implementation with different moti…

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Journal of Accounting & Organizational Change Vol. 2 No. 1, 2006 pp. 42-73
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Rethinking creativity in the accounting profession: to be professional and cr…
Komentar Bagikan
Abdullah Al-Beraidi

Purpose – The purpose of this research is to investigate creativity within the context of a more regulated accounting functional area (audit and tax) and a less regulated non-accounting functional area (consulting). Accordingly, this research aims at developing insights into how current cultural assumptions may have to change, if professional challenges requiring more creative behaviours a…

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Journal of Accounting & Organizational Change Vol. 2 No. 1, 2006 pp. 25-41
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Journal of Accounting & Organizational Change
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Linking environmental activity and environmental disclosure in an organisatio…
Komentar Bagikan
Carol Ann Tilt

Purpose – Over the past decades, a plethora of papers have been written describing organisations’ reaction to pressure on them to change their practices regarding the natural environment. These papers can broadly be classified into two groups, those research papers interested in organisations’ activities and strategies to deal with environmental issues, and those concerned with the ext…

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Journal of Accounting & Organizational Change Vol. 2 No. 1, 2006 pp. 4-24
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Journal of Accounting & Organizational Change
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Management accounting change and the changing roles of management accountants…
Komentar Bagikan
Hassan Yazdifar

Abstract: Management accounting change and the changing roles of management accountants have dominated both the professional and academic accounting literature in recent years. This paper aims to contribute to these debates by providing evidence from a sample of management accountants working in both dependent (group) and independent (non-group) organizations in the U.K. One thousand (qual…

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Yazdifar and Tsamenyi/Journal of Accounting & Organizational Change 1,2 (2005), 180-198
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Management accounting and organisational change: an institutional perspective
Komentar Bagikan
Mostafa Kamal Hassan

Abstract: Purpose – The paper aims at understanding the potential role of management accounting during a public hospital organisational change within a developing country in transition, Egypt. esign/methodology/approach – The paper is based on in-depth interviews, an analysis of documents, and direct observations. It uses a framework informed by institutional theory together with Giddens’…

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Hassan/Journal of Accounting & Organizational Change 1,2 (2005), 125-140
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Hassan/Journal of Accounting & Organizational Change
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Beyond accounting change: design and mobilisation of management control systems
Komentar Bagikan
Jan Mouritsen

Abstract: This paper discusses how organisational transformation is situated between design and mobilisation of management control systems. Change occurs even after implementation and design can transform organisational action to the point where organisations may run wild. The procedures developed by the design are actors that over time can transform organisations radically, and this calls …

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Mouritsen/Journal of Accounting & Organisational Change 1 (2005) 97-113
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Success in management accounting: lessons from the activity-based costing/man…
Komentar Bagikan
Lino Cinquini

Abstract: This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity-based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have been adopted and all have shortcomings. The problems of obtaining reliable evidence of s…

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Cinquini and Mitchell/Journal of Accounting & Organisational Change 1 (2005), 63-78
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Reform as regulation—accounting, governance and accountability in UK local …
Komentar Bagikan
Andrew Goddard

Abstract: This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic structures by examining underlying systems of capital accumulation, regulation and hegem…

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Goddard/Journal of Accounting & Organisational Change 1 (2005), 27-44
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The effects of new AAOIFI standards on Sukuk in choosing the most authentic I…
Komentar Bagikan
Asmadi Mohamed Naim [et.al]

Purpose – This paper aims to analyse the new standards on Sukuk which was issued by the Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) as a result of the strong critics posed by Shaykh Taqi in the end of 2007 that 85 percent of Sukuk issuance were not in line with the teachings of Shariah. Design/methodology/approach – This study reviewed samples of Suku…

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Journal of Islamic Accounting and Business Research Vol. 4 No. 1, 2013 pp. 77-
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Journal of Islamic Accounting and Business Research
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The need of accounting standards for Islamic financial institutions:evidence …
Komentar Bagikan
Adel Mohammed Sarea

Purpose – The purpose of this paper is to determine the need of Islamic Accounting Standards – a review of the literature – for Islamic financial institutions (IFIs). Design/methodology/approach – The basis of the paper was stakeholder theory to analyse the need of accounting standards and to design the conceptual framework as evidenced fromAccounting andAuditing Organization for Is…

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Journal of Islamic Accounting and Business Research Vol. 4 No. 1, 2013 pp. 64-76
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An exploratory analysis of management accounting practices in the Arab Gulf C…
Komentar Bagikan
John Daniel Mclellan

Purpose – The aim of this research project is to examine the adoption rate of management accounting tools by businesses in the Gulf Co-operative Council (GCC) countries and attempts to determine if significant variances in the use of management accounting tools by GCC businesses are contingent on a companies’ ownership, legal structure, size or industry sector. The study covers a broad …

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Journal of Islamic Accounting and Business Research Vol. 4 No. 1, 2013 pp. 51-63
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Journal of Islamic Accounting and Business Research
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Understanding the dominance of Western accounting and neglect of Islamic acco…
Komentar Bagikan
Ghada Altarawneh

Purpose – This paper seeks to explore the reasons for the dominance of Western accounting and neglect of Islamic accounting in Islamic countries, using Jordan as a case study. Design/methodology/approach – The paper reports the results of a series of interviews, using a semi-structured questionnaire, with senior members of the accounting regulatory regime in Jordan. The interview data a…

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Journal of Islamic Accounting and Business Research Vol. 3 No. 2, 2012 pp. 99-120
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Journal of Islamic Accounting and Business Research
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A study of compliance with AAOIFI accounting standards by Islamic banks in Ba…
Komentar Bagikan
Thea Vinnicombe

Purpose – The purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Design/methodology/approach – A number of compliance indexes are constructed to better understand compliance by the sample ban…

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Journal of Islamic Accounting and Business Research Vol. 3 No. 2, 2012 pp. 78-98
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Journal of Islamic Accounting and Business Research
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A critique on accounting for the mudarabah contract
Komentar Bagikan
Muhannad A. Atmeh

Purpose – The purpose of this paper is to examine the accounting treatment for mudarabah contract and its implications on the reliability and fairness of the financial statements. In addition, the paper also aims to explore the effect of provisions and reserves on profit allocation among unrestricted investment account holders (UIAHS). Design/methodology/approach – This study reviews th…

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Journal of Islamic Accounting and Business Research Vol. 3 No. 1, 2012 pp. 7-19
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Management accounting systems in Islamic and conventional financial instituti…
Komentar Bagikan
Siti Zaleha Abdul Rasid

Purpose – The purpose of this paper is to explore whether there is any difference in the management accounting systems (MAS) of conventional and Islamic Financial Institutions (IFIs) in Malaysia. Design/methodology/approach – The paper was based on a survey of 45 conventional and IFIs listed on the Malaysian Central Bank’s web site. The respondents were the chief financial officers (C…

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Journal of Islamic Accounting and Business Research Vol. 2 No. 2, 2011 pp. 153-176
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Accountability in the sacred context
Komentar Bagikan
Hairul Suhaimi Nahar

Purpose – The concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the extent of managerial accountability in the corporate context could be objectively examined. The sacred religion of Islam as a social order with a comp…

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Journal of Islamic Accounting and Business Research Vol. 2 No. 2, 2011 pp. 87-113
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Accounting, religion and organisational culture: the creation of Jordan Islam…
Komentar Bagikan
Bassam Maali

Abstract Purpose – The paper seeks to examine the cultural factors that shaped the creation of one of the earliest Islamic banks, discussing the tensions that arise between religious and economic aims. Design/methodology/approach – The paper is a case study of a historically significant institution. The information on which the paper is based was obtained through interviews with partici…

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Journal of Islamic Accounting and Business Research Vol. 1 No. 2, 2010 pp. 92-113
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Supervisory, regulatory, and capital adequacy implications of profit-sharing …
Komentar Bagikan
Simon Archer

Purpose – The aims of this paper are: first, to draw attention to the issues of displaced commercial risk (DCR) which arise as a result of the risk characteristics of profit-sharing investment accounts (PSIA), the main source of funding of Islamic banks in most jurisdictions; and, second, to present a value-at-risk approach to the estimation of DCR and the associated adjustments in capital…

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Journal of Islamic Accounting and Business Research Vol. 1 No. 1, 2010 pp. 10-31
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Journal of Islamic Accounting and Business Research
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The two Ws of Islamic accounting research
Komentar Bagikan
Roszaini Haniffa

Purpose – The purpose of this paper is to introduce the new journal and articles in the first issue. Design/methodology/approach – The paper attempts to introduce the journal by answering the two “W” questions – what is Islamic accounting and why Islamic accounting research is important. In doing so, it indirectly highlights the need for a specialist journal like Journal of Islamic…

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Journal of Islamic Accounting and Business Research Vol. 1 No. 1, 2010 pp. 5-9
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Journal of Islamic Accounting and Business Research
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Integrating the teaching of Introductory management Accounting and informatio…
Komentar Bagikan
Alison LaneElaine Shellard

ALL ACCOUNTANTS make extensive use of information technology (IT) in their working lives, and IT skills have long been part of the Accounting and Finance undergraduate degree programme at the University of Glamorgan. This degree scheme was redesigned on a linear basis with effect from September 2002; one of the major changes being to integrate the teaching of management accounting and IT at …

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Journal of Applied Research in Higher Education Volume 1 • Number 2 • 34
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Journal of Applied Research in Higher Education Volume 1 • Number 2 • 34
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Systemic risk, coordination failures, and preparedness externalities
Komentar Bagikan
David HirshleiferSiew Hong Teoh

decision makers that affect the likelihood of such failures are sometimes said to cause “systemic risk.” This paper seeks to consider the externality in the choice of ex ante risk management policies by individuals and firms, concerned with private risk, not with their contribution to systemic risk. Design/methodology/approach – The implications for debates over fair value accounting a…

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Journal of Financial Economic Policy Vol. 1 No. 2, 2009 pp. 128-142
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Journal of Financial Economic Policy
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Syariah accounting and compliant screening practices
Komentar Bagikan
Catherine Soke Fun Ho

Purpose – The purpose of this paper is to focus on the syariah compliant screening methods that are practiced by prominent Islamic finance users, in terms of qualitative and quantitative screening. Design/methodology/approach – This research uses comparative analysis to recognize the similarities and differences of methods among 15 users. Findings – Analysis reveals that there is a ne…

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Qualitative Research in Financial Markets Vol. 4 No. 2/3, 2012 pp. 240-254
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Qualitative Research in Financial Markets
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The usefulness of accounting information; evidence from the Egyptian market
Komentar Bagikan
Omaima Hassan

Purpose – The purpose of this paper is to ascertain financial analysts’ views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition the usefulness of different types of information is researched, namely: historical vs forward-looking information; mandatory vs volu…

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ISBN/ISSN
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Deskripsi Fisik
Qualitative Research in Financial Markets Vol. 1 No. 3, 2009 pp. 125-141
Judul Seri
Qualitative Research in Financial Markets
No. Panggil
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Integration of quality cost and accounting practices
Komentar Bagikan
Leonardo A. Sedevich Fons

Purpose – The purpose of this paper is to suggest a quality cost measurement model which is managed in coordination and conjunction with the accounting reports, thereby creating a comprehensive management control tool for organizations. Design/methodology/approach – The contents of this paper arise from studying the theory, analyzing the evolution and observing the practice restrictions…

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ISBN/ISSN
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Deskripsi Fisik
The TQM Journal Vol. 24 No. 4, 2012 pp. 338-351
Judul Seri
The TQM Journal
No. Panggil
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Measuring economic effects of quality management systems
Komentar Bagikan
Leonardo A. Sedevich Fons

Purpose – The aim of this paper is to discuss methods to quantify, in monetary terms, the effects of having a quality management system that can help to make decision making easier by company managers easier. Design/methodology/approach – There are many different management tools and theories which have been developed in both academic and entrepreneurial environments like the quality ma…

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ISBN/ISSN
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Deskripsi Fisik
The TQM Journal Vol. 23 No. 4, 2011 pp. 458-474
Judul Seri
The TQM Journal
No. Panggil
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The rules of federal budget and final accounts in United Arab Emirates
Komentar Bagikan
Mukdad Ibrahim

Purpose – The aim of this paper is to provide a detailed review on the issues that cover the Budget Law No. 23 of 2005 regarding rules of the general budget and the final accounts preparation in United Arab Emirates (UAE). Design/methodology/approach – The discussion revolved around different issues covered by the above law; those issues include fundamentals, general budget classificati…

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Law and Management Vol. 53 No. 3, 2011 pp. 199-206
Judul Seri
International Journal of Law and Management
No. Panggil
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Information asymmetry and regulatory shortcomings in profit sharing investmen…
Komentar Bagikan
Rashid Ameer

Purpose – The purpose of this paper is to explore the shortcomings in the compliance of the full-fledged Islamic banks with the Bank Negara Malaysia (BNM) disclosure guidelines related to the profit sharing investment accounts (PSIAs). Design/methodology/approach – This study uses interviews and a survey. Findings – It was found that only two out five full-fledged Islamic banks follow…

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Islamic and Middle Eastern Finance and Management Vol. 5 No. 4, 2012 pp. 371-387
Judul Seri
International Journal of Islamic and Middle Eastern Finance and Management
No. Panggil
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What makes undergraduate students enroll into an elective course?
Komentar Bagikan
Hanudin Amin

Purpose – The main purpose of this paper is to investigate the acceptance level of Islamic accounting course by undergraduate students at the Universiti Malaysia Sabah (UMS). The study used theory of reasoned action (TRA) to analyze the findings. Design/methodology/approach – The primary data for the study are collected using self-administered questionnaires. Altogether, the sample comp…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Islamic and Middle Eastern Finance and Management Vol. 2 No. 4, 2009 pp. 289-304
Judul Seri
International Journal of Islamic and Middle Eastern Finance and Management
No. Panggil
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Islamic finance: regulatory framework – challenges lying ahead
Komentar Bagikan
Christos Alexakis

Purpose – The purpose of this paper is to provide an overview of the regulatory framework and key regulatory institutions and industry associations in Islamic finance today and highlight areas that merit increased attention. Design/methodology/approach – A wide range of bibliography was reviewed, with particular focus on the standards published by the Islamic Financial Services Board an…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Islamic and Middle Eastern Finance and Management Vol. 2 No. 2, 2009 pp. 90-104
Judul Seri
International Journal of Islamic and Middle Eastern Finance and Management
No. Panggil
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Accounting treatment for corporate zakat: a critical review
Komentar Bagikan
Muhammad Akhyar Adnan

Purpose – The purpose of this paper is to review the accounting treatments for corporate zakat, as advocated by accounting standards and guidelines, as well as those been practised by relevant corporations. The aim is to determine their appropriateness and adherence to both the Islamic as well as the accounting theoretical perspectives. Design/methodology/approach – Accounting standards…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Islamic and Middle Eastern Finance and Management Vol. 2 No. 1, 2009 pp. 32-45
Judul Seri
International Journal of Islamic and Middle Eastern Finance and Management
No. Panggil
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An empirical investigation of the use of humor in university classrooms
Komentar Bagikan
Hicham Benjelloun

Purpose – The purpose of this paper is to investigate the use of humor in university classrooms in Qatar. This paper also seeks to highlight the positive impact of humor on learning and creativity. Design/methodology/approach – Using two different surveys, 101 Qatar University business students, mostly accounting and finance majors, are asked to rate different statements about the use of…

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ISBN/ISSN
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Deskripsi Fisik
Education, Business and Society: Contemporary Middle Eastern Issues Vol. 2 No. 4, 2009 pp. 312-322
Judul Seri
Education, Business and Society:Contemporary Middle Eastern Issues
No. Panggil
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Influence of culture on accounting uniformity among Arabic nations
Komentar Bagikan
Saeed Askary

Purpose – The purpose of this paper is to investigate the effects of cultural values on accounting uniformity and consistency among Arabic nations. Design/methodology/approach – A combination of a survey and analysis of published data on accounting information. Cluster analysis is used to classify the countries on the basis of accounting consistency and uniformity. Findings – The stu…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Education, Business and Society: Contemporary Middle Eastern Issues Vol. 1 No. 2, 2008 pp. 145-154
Judul Seri
Education, Business and Society:Contemporary Middle Eastern Issues
No. Panggil
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Corporate governance mechanisms, accounting results and stock valuation in Ca…
Komentar Bagikan
Sylvie Berthelot

Purpose – The purpose of this paper is to investigate the relationship between corporate governance practices or mechanisms and firm value, as measured by accounting and market data. Design/methodology/approach – Partial least square analyses were performed on a sample of 355 observations from 199 Canadian listed companies. The greater variability allowed under the Canadian principles-b…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Managerial Finance Vol. 8 No. 4, 2012 pp. 332-343
Judul Seri
International Journal of Managerial Finance
No. Panggil
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Combining structural models and accounting-based models for measuring credit …
Komentar Bagikan
J. Samuel Baixauli

Purpose – The purpose of this paper is to, first, analyse to what extent the default probability based on structural models provides additional information and that accounting ratios do not contemplate. Second, to design hybrid models by including the default probability from structural models as explanatory variable, in addition to accounting ratios, in order to evaluate the differences i…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Managerial Finance Vol. 8 No. 1, 2012 pp. 73-95
Judul Seri
International Journal of Managerial Finance
No. Panggil
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The impact of IFRS implementation on Greek listed companies
Komentar Bagikan
George Iatridis

Purpose – While the Greek GAAP is stakeholder-oriented and commonly viewed as a historical cost accounting model, IFRS is shareholder-oriented and generally perceived as a fair-value accounting model. The study seeks to investigate the effects of adopting IFRSs on the financial statements of Greek listed companies. It focuses on major Greek industrial sectors and stock market indices and …

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Managerial Finance Vol. 7 No. 3, 2011 pp. 284-303
Judul Seri
International Journal of Managerial Finance
No. Panggil
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