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108 results for “Accounting”
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Research ArticleOpen accessIn the keywordsDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,682 accessesView PDFCite
Research ArticleOpen accessIn the keywordsLinear General Equilibrium Model of Energy Demand and CO2 Emissions Generated By the Andalusian Productive SystemManuel Alejandro Cardenete, Patricia Fuentes Saguar, Clemente PoloIn this study we apply a multiplier decomposition methodology of a linear general equilibrium model based on the regional social accounting matrix to the Andalusian economy. The aim of this methodology is to separate the size of the different effects in terms of energy expenditure and total emissions generated by the whole productive system to satisfy the final demand of … …American Journal of Economics and Business Administration, Vol. 4, Issue 4 · 6 Jul 2013 · 7,079 accessesView PDFCite
Research ArticleOpen accessIn the keywordsPractitioner and Faculty Perspectives on the Career Preparation Of Entry-Level Public AccountantsKathryn Simms, Enrique ZapateroEntry-level public accountants in the U.S. must satisfy a litany of historically unparalleled requirements and demands. This unique set of challenges calls forth new questions about how effectively entry-level accountants are navigating the divide between their conceptual educations and the practical rigors of public practice. To examine these questions, we relied on qualitative analysis predicated on a theoretical framework of … …American Journal of Economics and Business Administration, Vol. 4, Issue 2 · 18 Jun 2012 · 7,606 accessesView PDFCite
Research ArticleOpen accessIn the keywordsConservatism and Value Relevance: Evidence from the European Financial SectorPanayotis Manganaris, Jordan Floropoulos, Irini SmaragdiProblem statement: We examine the levels of conservatism and value relevance existent in the financial sectors of three code-law European countries (Germany, France and Greece) and one common-law European country (UK). We investigate (a) whether conservatism exists during the last decade (1999-2008), (b) whether its level has changed over this period and (c) the impact of conservatism on the value … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 7 Apr 2011 · 6,604 accessesView PDFCite
Research ArticleOpen accessIn the keywordsMeasuring Investors' Reaction to the Adoption of International Financial Reporting Standards in Greece, Using a Market-Based ModelAthanasios Vazakidis, Stergios AthianosProblem statement: The aim of this study is to highlight the main differences between International Accounting Standards and Greek accounting, The sample constituted by 90 randomly selected Greek companies which are listed in Athens Stock Exchange were scrutinized concerning the differences in financial figures which have been appeared due to the adoption of IFRS. Approach: The use of capital asset … …American Journal of Economics and Business Administration, Vol. 2, Issue 1 · 31 Mar 2010 · 7,538 accessesView PDFCite
Research ArticleOpen accessIn the keywordsWhat Accounts for Growth in African AgricultureGuy B. Nkamleu, Kalilou Sylla, Abdoulaye ZononEmpirical relationships between the rates of growth and total factor productivity growth, physical input accumulation, as well as institutional and agro-ecological change is evaluated using an international panel data set on 26 African countries and covering the period 1970-2000. The analysis employs the broader framework provided by empirical growth literature and recent developments in TFP measurement. Results suggest a positive … …American Journal of Agricultural and Biological Sciences, Vol. 3, Issue 1 · 31 Mar 2008 · 7,464 accessesView PDFCite
Research ArticleOpen accessIn the keywordsPrediction and Remediation of Water Quality in Monitoring Potential of Acid Mine DrainageNur Athirah Mohamad Basir, Wan Zuhairi Wan Yaacob, Nuur Hani Mohammed et al.Acid Mine Drainage (AMD) associated with both active and abandoned mining operations related to sulfide minerals, oxidation of pyrite affording an acidic solution that contains toxic metal ions. Result shows that pH value of water in Kg. Aur, Chini and Sg. Lembing are acidic with value of 2.81, 4.16 and 3.60 respectively. Maximum concentrations of heavy metals in the study … …American Journal of Engineering and Applied Sciences, Vol. 12, Issue 2 · 24 May 2019 · 7,011 accessesView PDFCite
Research ArticleOpen accessIn the keywordsA DATA WAREHOUSE DESIGN FOR THE DETECTION OF FRAUD IN THE SUPPLY CHAIN BY USING THE BENFORD’S LAWCornelia Kraus, Raul ValverdeLarge data volumes and the inability to analyse them enables fraudulent activities to go unnoticed in supply chain management processes such as procurement, warehouse management and inventory management. This fraud increases the cost of the supply chain management and a fraud detection mechanism is necessary to reduce the risk of fraud in this business area. This study was carried out … …American Journal of Applied Sciences, Vol. 11, Issue 9 · 7 Jul 2014 · 8,740 accessesView PDFCite
Research ArticleOpen accessIn the keywordsThe Accuracy of MultiplesStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Equity valuation with the use of multiples is widely used by academics and practitioners concerning its functionality. This study aims to explore the sensitivity of three multiples in terms of accuracy. Approach: Price-to-Sales (P/S) multiple, the price-to-book value of equity (P/B) multiple and the Price-to-Earnings (P/E) multiple are three multiples under consideration, using both current and one-year-ahead earnings … …American Journal of Applied Sciences, Vol. 8, Issue 8 · 19 Jul 2011 · 6,830 accessesView PDFCite
Research ArticleOpen accessIn the keywordsA Review of Static Tests and Recent StudiesSrilert ChotpantaratProblem statement: Acid mine drainage from waste rocks, tailings and other mine components, is one of the most important environmental concerns at mining sites. To attempt to determine the balance between the acid and neutralization potentials of the material and evaluate the possible acid-forming potential of mine waste, many static prediction tests have been developed to evaluate the acid-forming potentials … …American Journal of Applied Sciences, Vol. 8, Issue 4 · 19 Apr 2011 · 7,658 accessesView PDFCite