الإبداع المحاسبي من خلال معايير المحاسبة الدولية,
2014
كلية العلوم الاقتصادية وعلوم التسيير– جامعة قسنطينه
الإبداع المحاسبي من خلال معايير المحاسبة الدولية, بوهرين فتيحة, مرازقة صالح
Muthanna Journal of Administrative and Economics Sciences
أصبح مفهوم الإبداع المحاسبي محل إهتمام كبيرجدا من قبل الباحثين المهتمين بميادين المعرفة المالية والمحاسبية وكذالك من قبل المحاسبين والمراجعين ’وقد أزداد هذا الإهتمام نتيجة للأزمة المالية العالمية الأخيرة والتي أدت إلى انهيار عدة شركات كانت رائدة في مجال عملها نتيجة لنقص الشفافية في عرض البيانات المحاسبية المتعلقة خاصة بالتدفقات المالية والتلاعب المقصود بالحسابات و من أجل التحكم في النشاط الإقتصادي والتدفقات المالية الناتجة عنه عملت الهيئات المهتمة بالعمل المحاسبي والمالي على وضع معايير التقارير المالية الدولية من أجل تحسين عملية العرض، التقييم التسجيل و الإفصاح المحاسبي. و عليه موضوعنا سيتناول معايير التقارير المالية كشكل للإبداع المحاسبي مركزين على عرض …
A Study Of Job Satisfaction Among Non-Teaching Staff Of Punjabi University Patiala,
2014
جامعة البنجاب ، باتيالا / الهند
A Study Of Job Satisfaction Among Non-Teaching Staff Of Punjabi University Patiala, Ali Saud Bisheen
Muthanna Journal of Administrative and Economics Sciences
The present study was undertaken to examine and describe the job satisfaction level of non-teaching staff of Punjabi university, Patiala / India. The study is descriptive in nature., and it was mainly review around the view of employees regarding the job satisfaction , what they think about the job satisfaction under different condition in order to reaching the actual level of job satisfaction among them that will help to present findings and make recommendations to the management in order to promote and improve job satisfaction at the university. And highlighting to understand the working conditions and opportunities to present problems …
Corporate Governance And Stock Price Crash Risk: Evidence From Uk Panel Data,
2014
Technological University Dublin
Corporate Governance And Stock Price Crash Risk: Evidence From Uk Panel Data, Valentina Tarkovska
Other resources
No abstract provided.
The Role Of E-Portfolios In Finance Studies: A Cross-Country Study.,
2014
Technological University Dublin
The Role Of E-Portfolios In Finance Studies: A Cross-Country Study., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska
Articles
This study explores the use of ePortfolios as an efficient assessment tool to support students pursuing a Business degree, where Finance is a major component. We conducted an analysis on the role of ePortfolios in Higher Education at Technological University Dublin (Republic of Ireland) and at Universitat Jaume I (Spain) for undergraduate studies. Our findings suggest that ePortfolios could be used to facilitate and enhance students self-regulated learning experiences where the role of the instructor is fundamental at early stages—to ensure that the learning process comply with basic academic standards—and diminishes as students become familiar with their course requirements, the …
Enhancing Student's Learning With E-Portfolios In Financial Disciplines.,
2014
Technological University Dublin
Enhancing Student's Learning With E-Portfolios In Financial Disciplines., Lucia Morales, Amparo Soler-Dominguez Dr., Valentina Tarkovska
Articles
This study explores the contribution ePortfolios can make to the learning process when they are implemented in Higher Education Institutions (HEIs), specifically in financial subjects. The idiosyncrasy of this particular discipline and the technical difficulties arising during the course require resourc es that can keep students engaged and constructively consolidate the contents learnt. The ePortfolio successfully performs these functions. Additionally, ePortfolio use promotes self- regulated learning, ultimately facilitating comprehension and enjoyment of the financial environment. Our findings suggest that students prefer to be more active in the classroom, and the learning-by-doing approach therefore appears to be more effective in technical …
Words Worth Price And Value,
2014
Technological University Dublin
Words Worth Price And Value, Tom Dunne
Articles
TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -
Aicpa Annual Report, 2013-2014; Powering Cpas,
2014
University of Mississippi
Aicpa Annual Report, 2013-2014; Powering Cpas, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Aicpa Audit Committee Toolkit : Private Companies,
2014
University of Mississippi
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Guides, Handbooks and Manuals
No abstract provided.
Budgeting, Planning And Forecasting In Uncertain Times,
2014
University of Mississippi
Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins
Guides, Handbooks and Manuals
No abstract provided.
Managing Your Tax Season,
2014
University of Mississippi
Managing Your Tax Season, Edward Mendlowitz
Guides, Handbooks and Manuals
No abstract provided.
Bill What You're Worth,
2014
University of Mississippi
Bill What You're Worth, David W. Cottle
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 1. Building Your Firm's Succession Plan,
2014
University of Mississippi
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal,
2014
University of Mississippi
Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney
Guides, Handbooks and Manuals
No abstract provided.
Controller As Business Manager,
2014
University of Mississippi
Controller As Business Manager, James Lindell
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan,
2014
University of Mississippi
Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
Enterprise Risk Management : Guidance For Practical Implementation And Assessment,
2014
University of Mississippi
Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?,
2014
University of Mississippi
When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Accounting Education Research: Ranking Institutions And Individual Scholars,
2014
West Virginia University
Accounting Education Research: Ranking Institutions And Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, David A. Wood
Faculty Publications
Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individual accounting researchers based on their production of accounting education research. We show that the correlation between education research rankings and singular, non-education research rankings is very low (i.e., ranges from 0.20 to 0.31), emphasizing the importance of considering education rankings separately from other topical areas in accounting research. We also provide evidence …
The Determinants And Consequences Of Information Acquisition Via Edg,
2014
Brigham Young University - Provo
The Determinants And Consequences Of Information Acquisition Via Edg, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
Faculty Publications
Using a novel dataset that tracks all web traffic on the SEC’s EDGAR servers from 2008-2011, we examine the determinants and capital market consequences of investor information acquisition of SEC filings. The average user employs the database very few times per quarter and most users target specific filing types such as periodic accounting reports; a small subset of users employ EDGAR almost daily and access many filings. EDGAR activity is positively related with corporate events (particularly restatements, earnings announcements, and acquisition announcements), poor stock performance, and the strength of a firm’s information environment. EDGAR activity is related to, but distinct …
Short Selling Around Restatement Announcements: When Do Bears Pounce?,
2014
Brigham Young University - Provo
Short Selling Around Restatement Announcements: When Do Bears Pounce?, Michael S. Drake, Linda A. Myers, Susan Scholz, Nathan Y. Sharp
Faculty Publications
This paper draws on two distinct literatures – one that investigates the impact of accounting restatements and another that investigates the trading behavior of short sellers – to further our understanding of how sophisticated investors process and respond to news about accounting corrections. We examine short-seller behavior in the days surrounding restatement announcements to determine when short sellers identify restatements and how they trade on restatement news. Our findings suggest that short sellers do not appear to anticipate restatement announcement dates, but we find that abnormal short selling is significantly higher than is typical when restatements are announced, especially for …
