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Showing all Resources, Excluding Opac and Electronic and Premium resources

Leverage and firm performance: new evidence on the role of economic sentiment using accounting information

Author:Petros Kalantonis, Christos Kallandranis and Marios Sotiropoulos
Publisher:Journal of Capital Markets Studies,
Abstract: Purpose The goal of this paper is twofold. First, to examine the role of expectations in shaping …

How does the financial performance of sugar-using firms compare to other agribusinesses? An accounting and economic profit rates analysis

Author:Carlos J.O. Trejo-Pech, Karen L. DeLong and Robert Johansson
Publisher:Agricultural Finance Review,
Abstract: Purpose The United States (US) sugar program protects domestic sugar farmers from unrestricted im…

The hunt for computerized accounting education in the GCC: a structured literature review

Author:Mohammed Muneerali Thottoli
Publisher:Higher Education Evaluation and Development,
Abstract: Purpose The objective of this paper is to review and analyze the existing literature on computeri…

Information technology and E-accounting: some determinants among SMEs

Author:Mohammed Muneerali Thottoli and Essia Ries Ahmed
Publisher:Journal of Money and Business,
Abstract: Purpose Based on the importance of E-accounting, the purpose of this study is to investigate the …

Accounting: the teaching, the practice and what is missing

Author:Shanmugavel Rajeevan
Publisher:Vilakshan - XIMB Journal of Management,
Abstract: Purpose This paper aims to identify the knowledge and practice gap in accounting education and pr…

Critical race theory, counter-accounting, and the emancipatory potential of counter-stories

Author:Erin Jade Twyford, Farzana Aman Tanima and Sendirella George
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose In this paper, the authors explore racialisation through human-centric counter-accounts (…

Accounting for biosecurity in Italy under COVID-19 lockdown

Author:Valerio Antonelli, Michele Bigoni, Warwick Funnell and Emanuela Mattia Cafaro
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose The paper examines how accounting and accounting experts provided important contributions…

Documentation as part of substance use rehabilitation: how workers account for the significance of documentation during interviews

Author:Kirsi Günther, Eeva Ekqvist and Katja Kuusisto
Publisher:Journal of Documentation,
Abstract: Purpose The focus of this article is in documentation in substance abuse inpatient rehabilitation…

The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU

Author:Sara Moggi, Glen Lehman and Alessandra Pagani
Publisher:Meditari Accountancy Research,
Abstract: Purpose This paper aims to critically analyse the transposition implications of Union Directive 2…

Voter rationality, the use of accounting information and voting behavior: evidence from a referendum

Author:Makoto Kuroki
Publisher:Pacific Accounting Review,
Abstract: Purpose This study aims to investigate whether objective and subjective rationality affects indiv…
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