본문 바로가기
HOME> 저널/프로시딩 > 저널/프로시딩 검색상세

저널/프로시딩 상세정보

권호별목차 / 소장처보기

H : 소장처정보

T : 목차정보

International journal of accounting and financial ... 18건

  1. [해외논문]   Examining a PhD Thesis: Lessons Learned?  

    Md. Ali, Azham , Yusof, Hamidah
    International journal of accounting and financial reporting v.2 no.1 ,pp. 1 , 2012 ,

    초록

    A recent experience in being an external examiner for a PhD thesis was a most distressful experience which went on for a period of several months covering four distinct phases: pre exam, written exam, oral exam and post viva. This paper focuses on the findings of the written exam phase. It is also concerned with the various benchmarks that examiners may use in judging the quality of a PhD thesis. These standards are extracted from 17 web sources chosen from among several hundred websites of reputable overseas institutions. All this and more were earlier covered in the fifty plus pages of a single space thesis examining report completed prior to the oral exam. Interested parties may learn several valuable lessons from this experience. This could perhaps help to ensure the Malaysian hope to be a center of excellence in higher education shall come true sooner rather than later.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  2. [해외논문]   A Sociological Analysis of Economic Impediments of Development in Education Sector: A Case of Southern Punjab (Pakistan)  

    Sattar, Tehmina
    International journal of accounting and financial reporting v.2 no.1 ,pp. 31 , 2012 ,

    초록

    The rate of schooling success in adult population at primary, secondary and higher education has positive relationship with the growth of GNP. The acquisition and application of knowledge by different countries has been governed largely by whether their population has acquired traits and motivations associated with formal schooling. They are dependent heavily on the larger part of economic conditions and ideological influences. Government is encouraging private sector investment in education sector but it more focuses on the urban areas not only denying equitable admittance to basic education for people of backward areas but also perpetuating poor educational status of the people. There are various economic impediments that are hampering the process of development in education sector of Pakistan. These impediments comprise of disparities between region and gender, lack of trained teachers, deficiency of proper teaching materials, poor physical infrastructure of schools and low levels of public investment in primary education sector. A sample size of N1=600 respondents (n1=200 parents, n2=200 students and n3=200 teachers) was taken from n4=50 affiliated schools (from BISE) through multistage sampling technique. Data was collected through interview schedule and then statistical test of ANOVA was used for the purpose of establishing the causal relationship among the dependent and independent variables. Thus the researcher concluded that lack of well designed curriculum, underinvestment in education sector, corruption, inflation, low parental income and cost of schooling deprives the children from getting quality education. Thus increasing the allocation of funds to education sector, provision of administrative autonomy, lessening the direct cost of schooling and improvement in infrastructural facilities are the major remedies for reducing the negative impacts of these economic impediments on education sector of Southern Punjab (Pakistan).

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  3. [해외논문]   Auditor's Perceptions of Financial Reporting Quality: The Case of Greece  

    Tasios, Stergios , Bekiaris, Michalis
    International journal of accounting and financial reporting v.2 no.1 ,pp. 57 , 2012 ,

    초록

    According to IASB a key prerequisite for quality in financial reporting is the adherence to the objective and the qualitative characteristics of financial reporting information. Qualitative characteristics are the attributes that make financial information useful and consist of relevance, faithful representation, comparability, verifiability, timeliness and understandability. This paper aims to investigate auditor's perceptions of the quality of financial reports based on the qualitative characteristics of financial reporting information defined by IASB in its conceptual framework. In addition, it aims to identify the key factors that influence and improve the quality of financial reports, as well as the factors that lead to poor quality. Finally, an effort is made to assess the quality of financial reporting of Greek companies according to each qualitative characteristic of financial reporting information. Results indicate that auditors perceive the qualitative characteristics of financial reporting information as important quality elements of financial reports. As far as the quality of financial reports of Greek companies is concerned auditors perceive it to be of moderate quality attributed mainly to earnings management, poor corporate governance, family ownership and deviation from accounting principles.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  4. [해외논문]   The Relevance of International Financial Reporting Standards for Small and Medium-sized Entities: An Australian Case Study  

    Laing, Gregory Kenneth , Laing, Kenneth Thomas
    International journal of accounting and financial reporting v.2 no.1 ,pp. 75 , 2012 ,

    초록

    The purpose of this paper is to examine the relevance of imposing a set of accounting standards on Small and Medium-sized entities. This paper involves a multiple case study approach based on an examination from personnel experiences of owning and operating Small and Medium-sized Entities in Australia over a period of 50 years. The key finding from the case studies is that SME's are strongly influenced by the prevailing taxation regulations rather than any form of accounting standard requirements. The cost of meeting the financial reporting requirements is a burden that SME's are ill prepared to bear and such costs are not justified by any claim to being useful for the owners or other possible stakeholders. Further, the issues of comparability and consistency have yet to be shown as providing a benefit to any stakeholder.This paper provides an opportunity for greater debate and research into the financial reporting requirements for SME's.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  5. [해외논문]   Hungarian Accounting Standardization Effects  

    Csebfalvi, Gyorgy
    International journal of accounting and financial reporting v.2 no.1 ,pp. 83 , 2012 ,

    초록

    Nowadays, especially during the current global financial crisis, companies in Hungary are striving desperately to remain competitive and achieve sustainable levels of economic development. The highly competitive environment requires companies to create a clear business strategy, and accounting has to be part of this strategy since it helps individual enterprises to achieve their strategic objectives. International accounting standards are new global methods for business information systems and they are able to harmonize financial regimes both in Hungary and world-wide. The increased globalization of markets, the complexity of commercial trading and the concentration of business in global competition have led to a still greater need for international accounting harmonization. It is expected that a unified, standardized accounting information system will lead to new types of analysis and data – with the possible integration of new indicators used in the business practice of certain countries as an additional benefit.The purpose of this study was to measure the differences between national (Hungarian)l rules and the international standards, evaluating and analyzing their effects on the business environment. The financial data are taken from accounts published on the Budapest Stock Exchange and in the Hungarian Business Information database. The results show that those businesses which have adopted international standards achieved higher and statistically significant positive coefficients than those following local accounting rules. We found that larger firms (those with more leverage, higher market capitalization and substantial foreign sales) were more likely to have adopted international accounting standards.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  6. [해외논문]   Determinants of Environmental Disclosure in Thai Corporate Annual Reports  

    Suttipun, Muttanachai , Stanton, Patricia
    International journal of accounting and financial reporting v.2 no.1 ,pp. 99 , 2012 ,

    초록

    This study investigated the extent and content of environmental information disclosure provided in the annual reports of companies listed on the Stock Exchange of Thailand (SET), and tested whether there were any relationships between the amount of environmental disclosure and a number of company characteristics used in previous studies conducted in more developed countries. By using a simple sampling method, 75 listed companies were selected for inclusion in the study based on their 2007 annual reports. The findings indicate that 62 companies (83%) provided environmental information in their annual reports. Companies in the resources industry group made the most disclosure of environmental information, while the least disclosure was made by companies in the agricultural and food industries group. The most common location of environmental reporting in annual reports was under the topic of corporate governance. The most common themes of disclosures were environmental policy, environmental activities, and waste management. There was a positive relationship between the amount of environmental disclosures and size of company.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  7. [해외논문]   Determinants and Implications of Weak Teachers Performance in Education Sector: A Case of Affiliated Schools from Board of Intermediate and Secondary Education, Multan Division (Pakistan)  

    Sattar, Tehmina
    International journal of accounting and financial reporting v.2 no.1 ,pp. 116 , 2012 ,

    초록

    Teachers are the foremost source of knowledge that assists the students to slot in higher order thinking and construct their own knowledge. Teachers can play an imperative role in converting the raw information into useful knowledge for the students. The major obstructions that are related with weak teachers performance incorporate low level of motivation, inadequate incentives for teachers, lack of supervision, weak inspection system, unfortunate teachers training, scarce teachers qualification and decentralized teachers monitoring system. Additional blockades embrace passive and traditional teaching methods, teachers opposition to reforms, little emphasize on teaching practice and lack of future economic security for the teachers. The researcher interviewed N1=600 respondents through multistage sampling technique. Interview schedule was used as a tool for data collection process from n1=20 affiliated schools (out of N2=306 affiliated schools of BISE) from Multan district. The researcher institute that usage of obsolete teaching methodologies (like memorizing, individual work, repetition and cramming) has deteriorating influences on the students educational carrier. On the basis of the recent research being conducted the researcher concluded that cheating in examinations, lack of dedication to studies, overemphasize on memorizing and weak conceptualization of the students about the particular lesson are the major outcomes of weak teachers performance. Accordingly usage of modern teaching methodologies (such as direct instruction, cooperative learning, group work and discussion) can improve the quality of teachers instruction.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  8. [해외논문]   The impact of corporate governance mechanisms on earning management: Literature review and proposing framework  

    Alzoubi, Ebraheem Saleem Salem , Selamat, Mohamad Hisyam
    International journal of accounting and financial reporting v.2 no.1 ,pp. 134 , 2012 ,

    초록

    This research study seeks to come up with a conceptual framework that investigates the different mechanisms of corporate governance and its effects on earning management (EM). This is to help build a conceptual framework of governance practices and its mechanisms, which mainly consists of board of directors and audit committee. To build the conceptual framework, the background of governance practices and EM theory served as a good starting point. The current research study is based on the complete assessment of present literatures, the two mechanisms of governance practices and EM. This paper serves as a guide to senior management, who seeks to improve their company's financial reporting quality (FRQ) through the execution of governance practices, in which the governance practices support their company's FRQ efforts. Furthermore, the conceptual framework serves as a benchmark for practitioners to execute their governance practices more effectively and efficiently in their own respective firms. This paper seeks to close the gap on the existing literature, by giving guidance to the senior management of governance practices companies that aspires to discover the competency of EM. By developing a deeper understanding of the relationship between corporate governance practices and EM, senior management can thus focus their efforts on the practices that ensure the firms' ability to establish a competitive FRQ.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  9. [해외논문]   CMA Exam Review Courses  

    Barney, Doug , Tschopp, Daniel , Wells, Steve
    International journal of accounting and financial reporting v.2 no.1 ,pp. 160 , 2012 ,

    초록

    The National Association of Accountants, later renamed theInstitute of Management Accountants (IMA), started the Certified Management Accountant (CMA) certification program in 1972. Since then the number of candidates seeking the CMA certificationhas grown, most notably in the last several years. This growth is fueled by several factors, including:The IMA has expanded the base of prospective candidates by easing the international application process.Surveys repeatedly show that CMAs earn significantly more than their counterparts without CMAs, thus enticing more accountants to seek the CMA certification.The redesigned CMA exam identifies and tests competence on practical business topics, thus emphasizing the applicability of CMA knowledge.Recognition and acceptance of the CMA by the business community has grown dramatically in the last 40 years. CMA candidates have a number of exam preparation options, includingseveral CMA review course providers. (called Providers hereafter in this article.) This article is intended to be informative for those individuals seeking the CMA certification and wishing to prepare for the exam with a review course. With the change in CMA exam format, a reexamination of Providers is certainly relevant, especially in light of the approaching 40 year anniversary of the CMA.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지
  10. [해외논문]   Understanding the major causes of Islamic finance under-development in Tunisia  

    Bougatef, Khemaies , Teraoui, Hedia Jaouadi , Kaddour, Amira
    International journal of accounting and financial reporting v.2 no.1 ,pp. 165 , 2012 ,

    초록

    The main purpose of this paper is to determine the major causes of the underdevelopment of Islamic finance in Tunisia. Indeed, it's surprising to note that Zitouna bank established in May 2010 is the first Islamic Tunisian bank although 99% of Tunisians are Muslim and Islam is the religion of the State according to the Constitution.So we rely in our paper on the opinions of number of professors of finance and economics as educated people to prove or reject our hypothesis that the underdevelopment of Islamic finance in Tunisia can be explained by the ignorance of its main principles and advantages. Ours findings reveal that this branch of finance is still largely unknown, not only from public but also from professionals. The results obtained surprisingly show that this insignificance of Islamic banking cannot be explained by the fact that Tunisia has been governed since her independence by a secular left-wing party. Indeed, only 3% of respondents believe that legislation and regulation in Tunisia represent an obstacle to the development of Islamic finance. Moreover, respondents are not very optimistic about the future role of Islamic financing.

    원문보기

    원문보기
    무료다운로드 유료다운로드

    회원님의 원문열람 권한에 따라 열람이 불가능 할 수 있으며 권한이 없는 경우 해당 사이트의 정책에 따라 회원가입 및 유료구매가 필요할 수 있습니다.이동하는 사이트에서의 모든 정보이용은 NDSL과 무관합니다.

    NDSL에서는 해당 원문을 복사서비스하고 있습니다. 아래의 원문복사신청 또는 장바구니담기를 통하여 원문복사서비스 이용이 가능합니다.

    이미지

    Fig. 1 이미지

논문관련 이미지