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Full-Text Articles in Accounting

Thinking Finance - The Comic Book, Dimitrios V. Siskos Sep 2019

Thinking Finance - The Comic Book, Dimitrios V. Siskos

Dimitrios V. Siskos

Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.


Changing Paradigm In Accounting And Finance, Shyam Sunder Jan 2017

Changing Paradigm In Accounting And Finance, Shyam Sunder

Shyam Sunder

No abstract provided.


Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder Nov 2016

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.


Building Research Culture, Shyam Sunder Nov 2013

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.


Building Research Culture, Shyam Sunder Nov 2013

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder Sep 2013

Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder

Shyam Sunder

No abstract provided.


A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul Mar 2013

A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul

Hasmet Sarigul

This descriptive study was conducted to assess banking and finance education curriculum by identifying and comparing the bachelors degree courses being taught at the banking and finance schools. We used a quantitative approach to content analysis. The data of the study have been gathered from the web pages, handbooks and the catalogs of the schools. The study contains all of the bachelors degree banking and finance departments of the universities in Turkey. In the first survey, we identified seven core competency areas for the courses in these schools. In the second survey, six more categories were identified accompanying the competency …


Factoring As A Financing Option In Turkey : A Comparative Study, Hasmet Sarigul Jun 2012

Factoring As A Financing Option In Turkey : A Comparative Study, Hasmet Sarigul

Hasmet Sarigul

Factoring is a form of short-term commercial finance based on the selling of trade debts at a discount from one party to another. Factoring is one of the oldest methods of business financing in developed countries. The Factoring operations in Turkey began in late 1980s as a product of commercial banks and started to become the activity of separately established factoring companies in the early 1990s. The basic frame of this study constitutes an empirical comparison of factoring companies in Turkey as bank subsidiaries and independent factoring companies in terms of some selected financial ratios in 2009 and 2010 years. …


Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar May 2012

Individual Investors Perception Of Dividends: Pakistan's Perspective, Muhammad Naeem Akhtar

Muhammad Naeem Akhtar

This research paper argue that there exists a strong preference for dividends among investors. The main purpose is to find the factors that lead individual investors to reveal their preference for either cash or stock dividends. The most important dividend theories are employed to test the behavior of Pakistani individual investors towards dividends. The results reveal strong evidence that individual investors in Pakistan want dividends either in the form of cash or stocks. They also have a strong preference for dividend even if a company has to pay it by borrowing.


Household Financial Ratios: A Review Of Literature, Nathan Harness, Michael Finke, Swarn Chatterjee Dec 2008

Household Financial Ratios: A Review Of Literature, Nathan Harness, Michael Finke, Swarn Chatterjee

Swarn Chatterjee

The literature on household financial ratios provides insight into the characteristics related to meeting common investment asset, debt, and liquidity guidelines. We know much about the contemporaneous relation between ratios and household characteristics, but the literature exploring the impact of meeting ratio thresholds on subsequent financial success is in its infancy. Ratios can be useful heuristics that efficiently provide information about financial status as well as a prescriptive guideline to motivate more efficient financial behavior. While the existing literature provides some insight into which households have adequate ratios, there are opportunities for additional empirical scrutiny and application of household resource …


Single Minded? : Implementing Common Financial Systems, Mark E. Pickering Jul 2000

Single Minded? : Implementing Common Financial Systems, Mark E. Pickering

Mark E Pickering

As companies grow via acquisition they collect a variety of separate and often quite diverse financial systems belonging to the newly acquired companies. While there is a substantial cost to implementing a common financial system across the merged group. Is that cost outweighed by the benefits of a single system? This article uses a case study to highlight options for different degrees of finance system commonality, potential benefits of each option and a framework for analysing the appropriate level of commonality.