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Full-Text Articles in Business
The Development Of Accounting And Financial Reporting: A Global Perspective Is Universal Acceptance Of International Accounting Standards Imminent?, Deborah Sales
Mahurin Honors College Capstone Experience/Thesis Projects
Accounting methodologies have been centuries in the making. As societies matured fiscally, so did corresponding accounting techniques. Since societies evolved independently, there is now a variety of extant reporting practices. The technological advances of the latter part of the twentieth century have taken trade to a new level. Competition for products and capital has increased exponentially. Investors depend upon the information recorded in financial reports to determine where they will invest their resources. The information derived from financial reports may be misunderstood when the reporting entity is from another country, however. This lack of "harmony" is one of the latest …
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
In The Beginning Was The Word...: The Sanctification Of An Accounting Language, K. M. Mccombie, K. Cooper
Faculty of Business - Accounting & Finance Working Papers
Traditional theories of language fail to recognise the social/political/historical influences on an accounting language. It is with a "critical" perspective that our paper addresses a problematic formation of accounting language. Specifically, we are concerned with the fact that some have the ability to be heard in accounting situations, while others are ignored, or reinterpreted. Our explanation of this is that accounting has experienced linguistic unification, which has resulted in the accounting profession imposing an "official" accounting language and maintaining control over it's use. This "official" accounting language is (re)produced continually, and our hope is that this cycle will be broken.
An Approach To Estimating Market Value And Duration Of Interest-Sensitive Whole Life Contracts, Thomas J. Merfeld
An Approach To Estimating Market Value And Duration Of Interest-Sensitive Whole Life Contracts, Thomas J. Merfeld
Journal of Actuarial Practice (1993-2006)
A fixed premium interest·sensitive whole life contract is analyzed in order to estimate its market value. In addition, using various definitions of duration, we determine the duration of the contract for each definition. The results of this analysis have implications for market value accounting of life insurance liabilities and for life company portfolio management.
Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong
Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong
Theses: Doctorates and Masters
This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure …
Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot
Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot
Theses: Doctorates and Masters
The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …
Keiyakurironteki Kigyoukan To Daitaitei Kaikeikan: Kontenteki, Kantenkara, Jutakusekininjou No Kentenkara, Oyobi Sijouapurouchikara Kaikei Wo Rikaisi, Tougousuru Shian” [Contract-Based Theory Of The Firm And Alternative Forms Of Accounting: Classical, Stewardship And Market Perspectives], Shyam Sunder, Hidetoshi Yamaji
Keiyakurironteki Kigyoukan To Daitaitei Kaikeikan: Kontenteki, Kantenkara, Jutakusekininjou No Kentenkara, Oyobi Sijouapurouchikara Kaikei Wo Rikaisi, Tougousuru Shian” [Contract-Based Theory Of The Firm And Alternative Forms Of Accounting: Classical, Stewardship And Market Perspectives], Shyam Sunder, Hidetoshi Yamaji
Shyam Sunder
No abstract provided.