Table of contents
Analyzing the effect of using international accounting standards on the development of emerging capital markets
Daniel Zeghal, Karim MhedhbiThe purpose of this paper is to analyze the consequences of using international accounting standards (IAS/IFRS) for the development of capital markets located in developing…
Governance and accountability in Australian charitable organisations: Perceptions from CFOs
Steven Dellaportas, Jonathan Langton, Brian WestThe purpose of this paper is to explore the perceptions of senior accounting officers on governance, performance and accountability issues in the charity sector.
ICT maturity as a driver to global competitiveness: a national level analysis
Manal M. Yunis, Kai S. Koong, Lai C. Liu, Reggie Kwan, Philip TsangThe purpose of this paper is to examine the role that information and communication technologies (ICT) maturity plays in the achievement of global competitiveness at the country…
The effect of SFAS No. 123(R) on executive incentive pay
Nancy Mohan, M. Fall AininaUntil 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting…
Optimising errors in signaling corporate collapse using MCCCRA
Ghassan HossariThe purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio‐based modeling of corporate…
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ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker