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D: Accounting & Auditing (69)
GJMBR: D
Le Rôle Instrumental Et Incitatif Du Reporting Sociétal Dans La Gestion Des Résultats
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 5
This article discusses the impact of the disclosure of social information on the accounting manipulations. We support the idea that earnings management damages the interests of stakeholders, therefore, officers who handle the results can not cope with the vigilance and activism of stakeholders as the use of social responsibility (CSR). In addition, CSR is a powerful tool that can be used...
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Authors Dr. Toukabri Mohamed, Pr. JILANI FaouziRead Journal Click Here
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Page No. 25 to 40
Towards A Competency Framework for SME Accountants - A South African Perspective
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 5
Globalization has brought major changes in the world economy, for example a significant increase in trade and investments, rapid technological changes in communications as well as an increasing trend towards deregulation of financial markets. Prospects of increased sales in the world-wide market did not necessarily pose the same benefits to all market participants. In contrast to large m...
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Authors Danie SchutteRead Journal Click Here
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Page No. 15 to 24
Duality Role of Chief Executive Officer (CEO) in Corporate Governance and Performance of Quoted Companies in the Nigerian Stock Exchange: An Appraisal of the Perception of Managers and Accountants
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 5
The Chief Executive Officer (CEO) of a corporate entity is its Chief Accounting Officer. He is at the head of management which according to Miller (2005) is more of hands on activity; conducting and supervising actions with the judicious use of means to accomplish certain goal/s. The Chairman of the Board of Directors on the other hand is the chief policy or law maker of the enterprise. ...
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Authors Robinson O. Ugwoke, Edith O. Onyeanu, Charity N. ObodoekweRead Journal Click Here
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Page No. 1 to 8
Human Resource Factors and its Effect on Accountants in Jordanian Banks
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 5
The study aims to identify the relationship between accountant skills and how they practice their roles in the banking sector with human resource factors, and if demographic factors may affect such a relation. To achieve the goals of the study, data was collected from Jordanian banks through a questionnaire specially designed for that and handed out to a sample of accountants, 120 questi...
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Authors Hamdallah, Madher E., Abed, Suzan R., Srouji, Anan F.Read Journal Click Here
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Page No. 9 to 14
Investor Relations on the Western Balkan’s Stock Market: A Comparative Study
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 4
In this work we analyses IR development of Serbian and Croatian companies listed on stock markets which are within indices Belex 15, BelexLine (Belgrade Stock Exchange) and Crobex (Zagreb Stock Exchange). Our results indicate that IR techniques have diffused from countries following the Anglo-American economic model to The Western Balkan’s countries. Serbia and Croatia h...
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Authors Bojan DjordjevicRead Journal Click Here
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Page No. 49 to 59
Limiting Auditors Defenses in Negligence Lawsuits: Recent Developments in the Audit Interference Rule
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 4
The objectives of this article are to: (1) define the audit interference rule (hereinafter “A.I.R.â€Â) and describe its purpose; (2) summarize the historical case law pertinent to the A.I.R.; (3) delineate the U.S. states that recognize the A.I.R. from those that do not; (4) explain how the A.I.R. is impacted by the existence of a state’s compa...
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Authors Stephen E. BlytheRead Journal Click Here
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Page No. 39 to 47
A Comparative Analysis and Implementation of Activity Based Costing (ABC) and Traditional Cost Accounting (TCA) Methods in an Automobile Parts Manufacturing Company: A Case Study
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 4
Activity based costing (ABC) is a method for determining true costs; which has become an important aspect of manufacturing/service organizations and can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative method to traditional cost accounting systems. In this paper we have shown a comparative...
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Authors Nitin Kumar & Dalgobind MahtoRead Journal Click Here
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Page No. 29 to 37
Value Relevance of Reported Earnings under Conservative Accounting Versus under Mark to Market Accounting
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 4
This paper compares the value relevance of earnings under two different account- ing methods (namely, conservative accounting and mark to market accounting) in a competitive security market. It proves that the reported earnings are value relevant under both types of accounting methods. Furthermore, if the proportion of earnings ï¬Âxated traders lies in the upper ran...
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Authors Guo Ying LuoRead Journal Click Here
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Page No. 23 to 27
Quality of Disclosure of Islamic Banks in Bangladesh: Evidence from a Survey
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 4
Accounting and financial reports of the corporations are primarily prepared for the external users of the information and therefore such reports should be designed, in form and content, according to the needs of the external users. Hence the perceptions of the users of accounting information regarding various aspects of the reports are to be assessed frequently to improve the quality of ...
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Authors Md. Hafij UllahRead Journal Click Here
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Page No. 1 to 22
Current Trends of application of Activity Based Costing (ABC): a Review
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 3
Activity-based costing (ABC) is a method for determining true costs. Though ABC is a relatively recent innovation in cost accounting, it is rapidly being adopted by companies across many industries, within government and other organizations like institutions, finance or service sectors. In the light of current practices, this paper emphasizes to understand the need and importance of ABC ...
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Authors Dr. Nitin Kumar, Dalgobind MahtoRead Journal Click Here
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Page No. 11 to 24
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Data Mining Approach to Prediction of Going Concern Using Classification and Regression Tree (CART)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 3
This paper has employed a data mining approach for Going Concern Prediction (GCP) for one year ahead and has applied Classification and Regression Tree (CART) and Naïve Bayes Bayesian Network (NBBN) based on feature selection method in Iranian firms listed in Tehran Stock Exchange (TSE). For this purpose, at the first step, using the Stepwise Discriminant Analysis (SDA) has opted ...
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Authors Dr. Mahdi Salehi, Fezeh Zahedi FardRead Journal Click Here
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Page No. 25 to 30
Human Resource Accounting: Recognition and Disclosure of Accounting Methods & Techniques
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 3
HRA is the process of identifying, measuring data about human resources and communicating this information to interested parties the major objects of the study is to highlight the major characteristics of HRA along with the practical benefits and difficulties in implementations. The study forms mainly the extensive review of related literature based on highly work. The major benefits of ...
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Authors Dr. Md. Amirul Islam, Md. Kamruzzaman, Md. RedwanuzzamanRead Journal Click Here
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Page No. 1 to 10
Libyan Tourism and Rescuing Strategy (Importance of Image)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 3
The tourism industry is one of the most important industries in the world since it employs “more than 250 million people worldwide†(Coshall 2003, p.4). This industry, which includes transport, lodging, and catering, is expected to generate $12,119 billion of revenues and 279,346,000 jobs in 2016 (Asia-Pacific Economic Cooperation, 2006). The tourism industry...
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Authors Dr. Hani Abduallh AliRead Journal Click Here
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Page No. 31 to 34
