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Capturing the impact of accounting and regulatory variables on stock prices of banks – an empirical study of Indian banks in panel data modeling

Author:Sudhi Sharma, Indira Bhardwaj and Kamal Kishore
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose Analysts expect reduced bank earnings as a result of the impact of the increase in bad lo…

Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs

Author:Michael Kuttner, Stefan Mayr, Christine Mitter and Christine Duller
Publisher:Journal of Accounting & Organizational Change,
Abstract: Purpose Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may…

Dialogic accounting through popular reporting and digital platforms

Author:Giuseppe Grossi, Paolo Pietro Biancone, Silvana Secinaro and Valerio Brescia
Publisher:Meditari Accountancy Research,
Abstract: Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in an It…

Does IFRS convergence really increase accounting qualities? Emerging market evidence

Author:Fuad Fuad, Agung Juliarto and Puji Harto
Publisher:Journal of Economics, Finance and Administrative Science,
Abstract: Purpose This study aims to examine whether International Financial Reporting Standards (IFRS) con…

30 years of research in Islamic accounting: a literature review

Author:Md. Saiful Alam
Publisher:PSU Research Review,
Abstract: Purpose This paper aims to examine the Islamic accounting research. In particular, the paper exte…

Blockchain in accounting practice and research: systematic literature review

Author:Marco Bellucci, Damiano Cesa Bianchi and Giacomo Manetti
Publisher:Meditari Accountancy Research,
Abstract: Purpose This study aims to review the academic literature on the utilization of blockchain in acc…

Digitizing accounting education trends during COVID-19: empirical evidence from Vietnamese universities

Author:Hung Ngoc Tran
Publisher:Asian Association of Open Universities Journal,
Abstract: Purpose The study mainly aims to evaluate factors that impact online accounting education in Viet…

Achieving Sustainable Development through Environment Accounting from the Global Perspective: Evidence from Bangladesh

Author:Tapos Kumar
Publisher:Asian Journal of Accounting Research,
Abstract: The study visualizes the link between environment accounting & triple bottom line, quantitative e…

Bridging the gap between theory and practice in management accounting: Reviewing the literature to shape interventions

Author:E. Pieter Jansen
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose Although management accounting tools and techniques are developed to solve practical prob…

How accounting creates performative moments and performative momentum

Author:Carl Henning Christner and Ebba Sjögren
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This paper aims to analyse the longitudinal performative effects of accounting, focusing …
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