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José Vale, Joana Amaral, Luís Abrantes, Carmem Leal and Rui Silva
The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC ...
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Cornelis T. van der Lugt,Nadia Mans-Kemp
AbstractOrientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research pu...
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Helmi A. Boshnak
Pág. 1 - 12
This study examines the impact of audit committee (AC) characteristics on audit quality in the Saudi listed firms. In addition, this study is also evaluating the Saudi CG Code amended in 2017. The data for the study is obtained from secondary (annual rep...
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Adam Hayes
Pág. Finance an - 83
Behavioral economics has become a dominant set of theories in explaining economic behavior, yet such behavior remains under the limited purview of psychological, cognitive, or neural approaches. This article draws on and extends Viviana Zelizer?s social ...
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Ugo Icardi and Andrea Urraci
A number of mixed and displacement-based zig-zag theories are derived from the zig-zag adaptive theory (ZZA). As a consequence of their different assumptions on displacement, strain, and stress fields, and layerwise functions, these theories account for ...
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Rahima Br. Purba,Nurlinda .,Saribulan Tambunan
Pág. 137 - 141
The importance of strange accounting theory positions is used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting the...
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Elena Alexandra Nenu, Georgeta Vintila and Stefan Cristian Gherghina
This paper analyzes the evolution of the main theories regarding the capital structure and the related impact on risk and corporate performance. The capital structure is a dynamic process that changes over time, depending on the variables that influence ...
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Nor Farizal Mohammed,Zuraidah Mohd Sanusi,Fahdah Sultan Alsudairi
Pág. 188 - 195
This paper reviews various theories of corporate governance in the attempt to explain the variation in the level of accounting quality in a setting with the adoption of Anglo-American corporate governance system, yet many aspects of business dealings of ...
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Adegbemi Babatunde Onakoya,Ayooluwa Eunice Olotu
Pág. 706 - 712
The essence of the law on bankruptcy is to collect the debt of an entity and distribute such asset among the contending claimholders. It is, also meant to resolve the broad issues of business failure in the context of the imminent or indeed the actual co...
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Andreia Carpes Dani,Cristian Bau Dal Magro,Roberto Carlos Klann
Pág. 102 - 120
This study aimed to characterize the results of research earnings management through real activities (GRAR) as well as possible gaps for future researches. For that, a bibliometric research was carried out, with a descriptive purpose, a documental proced...
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