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Illinois State University (136)
Technological University Dublin (4)
University for Business and Technology in Kosovo (4)
Embry-Riddle Aeronautical University (3)
St. John's University (3)
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Keyword

SIEC Historical Documents (81)
Editorial Board (13)
Business education (4)
Accounting convergence (2)
Artificial Intelligence (2)
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2026 (10)
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Publication

International Journal for Business Education (136)
International Journal of Business and Technology (4)
Journal of Global Awareness (3)
Accounting Faculty Publications (2)
Articles (2)
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Publication Type

Journal (152)
Series (13)
Theses/Dissertations (12)
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Articles 91 - 120 of 180

Full-Text Articles in International Business

2011 Ijbe Front Matter, Tamra Connor Apr 2011

2011 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

Editorial Board
President's Letter
SIEC-ISBE International

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Measurement Issues Arising From The Growth Of Globalization, Susan N. Houseman, Kenneth F. Ryder Jr. Sep 2010

Measurement Issues Arising From The Growth Of Globalization, Susan N. Houseman, Kenneth F. Ryder Jr.

Presentations

No abstract provided.

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2010 Ijbe Front Matter, Tamra Connor Apr 2010

2010 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

Editorial Board
President's Letter
SIEC-ISBE International

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Do Values Or Goals Better Explain Intent? A Cross-National Comparison, Marianela Fornerino, Alain Jolibert, Carol M. Sanchez, Mengxia Zhang Jan 2010

Do Values Or Goals Better Explain Intent? A Cross-National Comparison, Marianela Fornerino, Alain Jolibert, Carol M. Sanchez, Mengxia Zhang

Peer Reviewed Articles

Among six major lines of inquiry on motivations, two theories are especially pertinent to consumer behavior studies: values and goals. Several studies show that consumer behavior can be predicted on the basis of values or goals; this study examines which are the stronger predictors by presenting a cross-cultural comparison of the values and goals that may influence the behavioral intentions of U.S., Chinese, and French students to study abroad. As a service, study abroad has financial implications, represents a choice, and competes with other educational products. Therefore, goals appear to explain behavioral intentions better than do values, except among U.S. …

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Chinese Gaap And Ifrs: An Analysis Of The Convergence Process, Songlan Peng, Joyce Van Der Van Der Laan Smith Jan 2009

Chinese Gaap And Ifrs: An Analysis Of The Convergence Process, Songlan Peng, Joyce Van Der Van Der Laan Smith

Accounting Faculty Publications

In this study, we examine the process of convergence through a longitudinal analysis (1992–2006) of the convergence of Chinese GAAP with IFRS from the perspective of process theory. We find that significant steps toward convergence occurred through the issuance of four successive Chinese GAAPs: 1992, 1998, 2001, and 2006. Convergence occurred both through the direct import of standards from IFRS and progressive changes to Chinese GAAP. Direct import was observed for items either reflective of traditional Chinese accounting practice or ones that addressed situations not considered or not relevant under the pre- vious accounting model. Progressive changes to Chinese GAAP …

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Investing Africa's External Reserves In Africa: Issues, Challenges And Prospects, Onwioduokit A. E. Dec 2008

Investing Africa's External Reserves In Africa: Issues, Challenges And Prospects, Onwioduokit A. E.

Bullion

The paper underlined the challenges and opportunities for managing Africa's external reserves by Africans after identifying several pre-conditions for an African currency to emerge as international currency and noted that these conditions have not yet crystallized in Africa. Although African external reserves have grown over time the benefits of such growth in terms of facilitation of domestic financial markets and even the earning are not commensurate with the reserves growth rate. The non-convertibility of African currencies, volatile macroeconomic and sometimes volatile political environment coupled with the shallowness of the domestic markets are the main challenges that are faced by the …

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Does Convergence Of Accounting Standards Lead To The Convergence Of Accounting Practices? A Study From China, Songlan Peng, Rasoul H. Tondkar, Joyce Van Der Van Der Laan Smith, David W. Harless Dec 2008

Does Convergence Of Accounting Standards Lead To The Convergence Of Accounting Practices? A Study From China, Songlan Peng, Rasoul H. Tondkar, Joyce Van Der Van Der Laan Smith, David W. Harless

Accounting Faculty Publications

In this empirical study we examine whether China's efforts to converge domestic accounting standards with International Financial Reporting Standards (IFRS) over the past 15 years have resulted in the successful convergence of Chinese listed firms. This study is unique in that we evaluate convergence of firms' accounting practices from three perspectives: (1) the level of compliance with Chinese GAAP and IFRS, (2) the consistency of accounting choices under Chinese GAAP and IFRS, and (3) identification of significant differences in the net incomes produced under Chinese GAAP and IFRS (earnings gap).

Using the 1999 and 2002 annual reports of 79 Chinese …

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Using Van Valens Procedure In Business Research To Assess Consistent Differences In Multidimensional Variability In Two Or More Groups, Mark L. Berenson, Kimberly Killmer Hollister Jun 2008

Using Van Valens Procedure In Business Research To Assess Consistent Differences In Multidimensional Variability In Two Or More Groups, Mark L. Berenson, Kimberly Killmer Hollister

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

Much business research involves comparisons in two or more groups on many dimensions. This paper primarily focuses on demonstrating and providing guidance as to how researchers should approach a multivariate analysis in the comparison of sets of corresponding characteristics in two or more independent groups. In particular, this paper demonstrates the utility of a simple but not widely known procedure developed by Van Valen (1978) that should be employed to test for the significance of differences in overall variability in the sets of corresponding characteristics in two or more groups, a test that enjoys much statistical power in detecting significant …

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External Factors That Affect The Egyptian Stock Market, Amal Soliman El-Ghouti Jan 1999