(2023) study, and, even so, that paper was somewhat obsolete upon acceptance. If accounting scholars are going to contribute research findings to guide cutting-edge technology or other fast-paced changes, the model for producing accounting scholarship will likely need updating and improvement....
The remainder of the paper is structured as follows. Section2discusses the institutional background of hedge accounting principles. Section3reviews the literature and provides the hypotheses development. Section4describes the research design and the methodology. Section5discusses the results and robustness ...
businesses have had to find ways to keep up with the times. One such way is by using online billing software. This type of software allows businesses to manage their finances in a more efficient and effective manner. It also eliminates the need for paper bills and ...
Purpose – The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis vis-à-vis accounting, the authors articulate a delineation ...
2. Page Limit Each paper should be in 5-8 pages, including all figures, tables, and references. Extra pages (from 9th page) will be charged. Submission Methods We provide two submission methods. Please choose one way to submit, do not submit twice. ...
Recap of the 31st Annual Conference on Financial Economics and Accounting, November 5-6, 2021 Recap of the 17th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management and the 3rd International Conference on Business in Asia... CF Lee,CF Lee 被引量: 0发表: 2023年 ...
Updated to incorporate legislative and syllabus changes, the 2006 Study Systems provide complete study material for the May and November 2005 exams. The new edition maintains the popular loose-leaf format and contains: * practice questions throughout * complete revision section * topic summaries * ...
Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper Auditing ... G Gaynor,D Janvrin,M Pittman,... - 《Current Issues in Auditing》 被引量: 0发表: 2015年 Comments by the Auditing Standards Committee of the Auditing...
PD costs are not independent of LOS in the example presented in this paper. This is likely to be the case in most situations where LOS can vary considerably across hospitalizations. The shape of the relationship between PD cost and LOS should not be assumed to be linear. The process describe...
We examine whether dividends serve as substitutes or complements to accounting information in firm valuation. Consistent with dividends substituting for ea