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Research on the Cultivation of “Managerial” Accounting Talents’ IT Quality
Information Technology(It) “Managerial” Accounting Talents It Quality Cultivation
2013/2/23
The rapid development of information technology puts forward higher request on the accounting personnel’s IT quality. This paper begins with the analysis about the information technologies which impac...
Accounting in Romania: Challenges and opportunities in a changing environment
Accounting in Romania: Challenges and opportunities in a changing environment
2014/4/11
With a population of around 20 million inhabitants, Romania is the seventh largest member of the European Union, and has the largest GDP in South Eastern Europe. A number of fundamental changes occurr...
The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, i...
Models of the realistic reporting of subsidies in the farm accounting
farm operating subsidies investment subsidies economic growth accounting practices financial statements balance sheet income statement yield model capital model earnings after taxation earnings before interest and taxes income tax
2014/2/24
The paper deals with subsidies in the agriculture and their sources from the perspective of their recipients. The review of literature points out the significance of subsidies for the economics of agr...
Accounting tradition in Estonia: The reflections of accounting changes in the dynamic context
Accounting tradition in Estonia The reflections of accounting changes the dynamic context
2014/4/11
Estonian accounting tradition should be viewed in the transitional context of political and economic systems. More than 20 years occurred transformations from a centrally planned to a market economy i...
Double trouble: the importance of accounting for and defining water entitlements consistent with hydrological realities
hydrological integrity interception water accounting water markets water rights water trading
2011/10/6
When entitlements to access water in fully allocated river and aquifers are specified in a manner that is inconsistent with the ways that water arrives, flows across and flows through land, inefficien...
Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian
accounting information systems computer security threats Egyptian banking industry
2011/10/5
This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Diffe...
Datar, Srikant;Arthur Lowes Dickinson Professor of Accounting in Harvard Business School（图）
Datar, Srikant Arthur Lowes Dickinson Professor Accounting
2011/9/29
Srikant M. Datar is the Arthur Lowes Dickinson Professor of Accounting at Harvard University. A graduate with distinction from the University of Bombay, he received gold medals upon graduation from th...
German Accounting Tradition
German Accounting Tradition
2014/4/11
Although accounting thought in Germany can be traced back (at least) to the business practices of the Fugger family, the development of the academic German accounting tradition is closely connected to...
Portuguese history has been closely linked with the development of mercantilism and trade throughout most of the last five centuries. It is well known that accounting and commerce go hand in hand. The...
Fair Value Accounting for Liabilities and Own Credit Risk
credit risk debt fair value accounting income recognition
2011/9/2
We find that equity returns associated with credit risk changes are attenuated by the debt value effect of the credit risk changes, as Merton (1974) predicts. We find that the relation between credit ...
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
agency role nonaccounting business and industry accruals quality multiple directorships
2011/8/21
This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using po...
Financial Analysts Need Sharper Accounting Tools
wealth accounting model financial analysis academic accountants
2011/8/20
This paper explores the implications of a wealth accounting model on comparability for several key aspects of financial analysis such as restraining, accounting manipulation, and unifying merger and a...
Accounting research in Slovenia - the intertwining of research and practice
Accounting research in Slovenia the intertwining of research and practice
2014/4/11
Scientific production in accounting in Slovenia mirrors the size of the country. It is a country of two million and is home to four universities, only two of which have an accounting and auditing depa...