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Content
October 2014, Volume XIII, Issue 4
- 7-24 Adoption and Implementation of IFRS in India: A Corporate Experience
by Anubha Srivastava & Priyanka Gupta - 25-35 EVA and Stock Returns in Emerging Markets: The Indian Evidence
by T G Saji - 36-59 Industry Intellectual Capital Disclosure on the Ghana Stock Exchange
by Nicholas Asare & Joseph M Onumah & James K Otieku
July 2014, Volume XIII, Issue 3
- 7-24 Designing a Course Curriculum on Environmental Accounting: Viewpoint of Indian Stakeholders
by Balram Choubey & J K Pattanayak - 25-36 The Impact of IFRS Adoption on the Financial Activities of Companies in India: An Empirical Study
by Rahul Kamath & Ruchir Desai - 37-55 Financial Accounting Practices Among Small Enterprises: Issues and Challenges
by Kawalpreet Singh Chhabra & J K Pattanayak - 56-69 Using the Benford Datasets and the Reddy and Sebastin Results to Form an Audit Alert Screening Heuristic: An Appraisal
by Edward J Lusk & Michael Halperin
April 2014, Volume XIII, Issue 2
- 7-19 The Role of Artificial Intelligence in the Development of Accounting Systems: A Review
by Syed Moudud Ul Huq - 20-26 An Analysis of the Discrepancies Between EVA and Net Profit: A Study with Reference to GEM Listed Companies
by Xuefeng Tian & Tiantian Zhang & Ann Rensel - 27-52 An Analysis of the Development of Audit Fees in Malta
by Peter J Baldacchino & Justin Borg - 53-64 Detecting Earnings Management Using Accrual-Based Models: An Empirical Study with Reference to Coal India Ltd
by Binoti Patro & J K Pattanayak
January 2014, Volume XIII, Issue 1
- 7-29 Internal Auditor as Accounting Fraud Buster
by Gopal Krishna Agarwal & Yajulu Medury - 30-45 Joint Provision of Audit and Non-Audit Services in Nigeria: An Empirical Study
by S C Okaro & G O Okafor - 46-61 Do the Characteristics of Board of Directors Constrain Real Earnings Management in Emerging Markets? – Evidence from the Tunisian Context
by Inaam Zgarni & Khmoussi Halioui & Fatma Zehri - 62-78 Curriculum for Environmental Accounting: A Comparative Analysis of the Viewpoints of Manufacturing and Financial Service-Rendering Organizations
by Balram Choubey & J K Pattanayak
October 2013, Volume XII, Issue 4
- 7-24 IFRS Compliance and Nonfinancial Information in Annual Reports of Malaysian Firms
by Daw Tin Hla & Abu Hassan bin Md Isa & Junaid M Shaikh - 25-42 Factors Influencing the Students’ Choice of Accounting as a Major
by Sharifah Sabrina Syed Ali & Michael Tinggi - 43-55 Does Capital Structure Enhance Firm Performance? Evidence from Nigeria
by Muritala Taiwo Adewale & Oguntade Busola Ajibola - 56-75 The Role of Depreciation in Tax Planning: A Study
by Partha Pratim Ghosh
July 2013, Volume XII, Issue 3
- 7-18 Integrated Reporting: The Global Scenario
by Prashanta Athma & N Rajyalaxmi - 19-27 Disclosure of Cost Formulae Used in Valuation of Finished Goods Inventory in Indian Manufacturing Industry
by Shurveer S Bhanawat & Abhay Jaroli - 28-40 Influence of Discretionary Accruals on Earnings Management Practices: A Study of Select Indian Service Sector Companies
by Prity Kumari & J K Pattanayak - 41-52 Pricing and Persistence of Accruals and Cash Flows: Evidence from Indian Midcap Companies
by Varun Dawar - 53-63 Working Capital Management and Its Impact on Profitability: A Case of Indian Oil Corporation Ltd
by Tanushree Sharma & Utkarsh Rathore
April 2013, Volume XII, Issue 2
- 7-18 Corporate Sustainability Reporting: A Review of Initiatives and Trends
by Daizy & Mitali Sen & Niladri Das - 19-29 Audit Committees, Board Structures and Firm Performance: A Panel Data Study of BSE 30 Companies
by M D Saibaba & Valeed Ahmad Ansari - 30-56 Linguistic Performance and Comprehensibility of Auditors’ Reports in Tunisia
by Mondher Fakhfakh - 57-67 Is Ethical Accounting Becoming an Oxymoron?
by Miriam Gerstein & Hershey H Friedman - 68-76 Agency Costs in Islamic Countries: Evidence from Iran
by Nayereh Nayeri & Mahdi Salehi
January 2013, Volume XII, Issue 1
- 7-20 Value-Based Accounting: A Performance Analysis of Indian Industry
by V K Gupta & P Venkata Vijay Kumar - 21-46 Impact of Company Characteristics on Web-Based Business Reporting in India
by Manjinder Singh - 47-62 Intellectual Capital Disclosure of Select Pharmaceutical and Software Companies in India
by Mitali Sen & Deepa Sharma - 63-79 A Perceptual Study of the Implementation of International Financial Reporting Standards for Enhancing Accounting Financial Transparency
by Pinky Dholakia
October 2012, Volume XI, Issue 4
- 7-24 Auditor’s Fear of Losing a Client: Views of Professional Accountants in the Big Audit Firms in Botswana
by Christian J Mbekomize & Rhodgers Hove - 25-33 e-Commerce and Taxation: Past, Present and Future
by Priyanka Meharia - 34-48 Factors Affecting the Quality of Audit Committee: A Study
by Mahdi Salehi & Majid Zanjirdar & Fatemeh Zarei - 49-68 The Determinants of Corporate Voluntary Disclosure: Evidence from the Tunisian Capital Market
by Mohamed Chakib Kolsi
July 2012, Volume XI, Issue 3
- 7-16 Prediction of Shareholders’ Wealth: A Quantitative Analysis
by Shurveer S Bhanawat & D S Chundawat - 17-30 An Analysis of Value-Creating Ability of Listed Companies in Shandong Island Blue Economic Zone Using EVA
by Xuefeng Tian & Jia Song & Ning Li & Ling Zhang - 31-41 The Valuation of Investment Property Under Construction: UK REITs’ Compliance with Disclosure Requirements
by Cristina Ciartano - 42-57 Entropic Analysis in Financial Forensics
by Y V Reddy & A Sebastin - 58-66 A Critique of the User Orientation Approach to Corporate Reporting
by Susanta Mitra
April 2012, Volume XI, Issue 2
- 6-32 IFRS in India: Challenges and Opportunities
by Anubha Srivastava & Prerna Bhutani - 33-57 Value-Added Accounting: An Empirical Illustration with Reference to the Port of Visakhapatnam
by M S V Prasad & P Sheela & S S Prasada Rao - 58-68 Does Loan Loss Provision Signal Income Smoothing? – An Empirical Investigation of Indian Banking Industry
by Santanu Das & Anurika Vaish & Utkarsh Goel - 69-90 A Study on the Adequacy and Efficacy of Working Capital in Automobile Industry in India
by Swati Modi
January 2012, Volume XI, Issue 1
- 7-34 Models of Corporate Social Reporting: Scope for Improvisation
by Sanchita Choudhury & Nikhil Bhusan Dey - 35-46 Impact of Financial Leverage on the Payoffs to Stockholders and Market Value
by Pushpa Negi & Shilpa Sankpal & Garima Mathur & Nishchaya Vaswani - 47-61 Predicting Financial Distress and Evaluating Long-Term Solvency: An Empirical Study
by S C Bardia
October 2011, Volume X, Issue 4
- 7-27 Bridging the Gap Between Accounting Education and Accounting Practice: The Case of the University of Botswana
by Lillian Wally Dima - 28-38 Challenges of Reporting Intangible Assets in Financial Statements
by Shigufta Hena Uzma - 39-52 A Critical Study of Shareholders’ Wealth Creators and Destroyers in Different Sectors of Indian Manufacturing Industry
by Shurveer S Bhanawat - 53-96 A Survey-Based Assessment of Progress in the Implementation of Risk-Based Internal Audit in Indian Banks
by Vijay Kumar Khanna
July 2011, Volume X, Issue 3
- 7-24 Is the Balanced Scorecard Appropriate to Measure Intangible Resources?
by Stefania Veltri - 25-45 Segment Reporting Practices in Indian IT Companies
by Raju L Hyderabad & P B Kalyanshetti - 46-54 Audit Committees and Corporate Governance: A Study of Select Companies Listed in the Indian Bourses
by M D Saibaba & Valeed Ahmad Ansari - 55-67 Ratio Analysis Approach on Quality of Employees
by Samuel P D Anantadjaya - 68-77 Accounting Earning, Book Value and Cash Flow in Equity Valuation: An Empirical Study on CNX NIFTY Companies
by Santanu K Ganguli
April 2011, Volume X, Issue 2
- 7-27 The Bilateral Association Between Discretionary Environmental Disclosure Quality and Economic Performance: An Asian Perspective
by Abhijit Roy & Santanu Kumar Ghosh - 28-44 Perception of Students in Designing a Course Curriculum on Environmental Accounting: A Case Study
by J K Pattanayak & Mitali Sen & Balram Choubey - 45-69 Factors Influencing First-Time External Auditor Selection in Malta
by Peter J Baldacchino & Christopher A Cardona
January 2011, Volume X, Issue 1
- 7-19 Information Content of Accounting Data and Post-Earning Announcement Drift: An Insight into Event Study of Turnaround Companies in India
by Santanu K Ganguli - 20-37 The Performance of Italian Clothing Firms for Shareholders, Workers and Public Administrations: An Econometric Analysis
by Simona Aquino - 38-68 Forecasting Financial Statements with No Plugs and No Circularity
by Ignacio Vélez-Pareja - 69-80 Inferential Statistics as a Measure of Judging the Short-Term Solvency: An Empirical Study of Five Pharmaceutical Companies in India
by S C Bardia & Shweta Kastiya & Garima Bardia
October 2010, Volume IX, Issue 4
- 7-23 Disclosure of Intangible Assets in Indian Drugs and Pharmaceutical Industry
by Subhash Chander & Vishakha Mehra - 24-41 Firm Characteristics and Corporate Environmental Disclosure Practices in India
by Kuhali Mukherjee & Mitali Sen & J K Pattanayak - 42-53 Gender Imbalance in Accounting Profession: Evidence from Botswana
by Kachiraju Satish Kumar - 54-67 Enhancing Stock Selection in Indian Stock Market Using Value Investment Criteria: An Application of Artificial Neural Networks
by Krishna Kumar M S & Subramanian S & U S Rao
January & April 2010, Volume IX, Issue 1 & 2
- 7-32 Multivariate Regression: A Tool for Forecasting Stock Prices
by R W Rebello & Y V Reddy - 33-43 Accounting Numbers as a Predictor of Stock Returns: A Case Study of NSE Nifty
by Simranjeet Sandhar - 44-62 Effects of Multinational Mergers and Acquisitions on Shareholders’ Wealth and Corporate Performance
by Anita Shukla & Mouni Geoffrey Gekara - 63-83 The Relationship Between Fair Values in Banks’ Trading Books and Volatility in Share Price Returns in the Indian Context
by Tanupa Chakraborty - 84-104 An Analysis of the Explanatory Paragraphs of Auditors’ Going-Concern Reports and Footnotes of Bankrupt Companies Under SAS No. 59
by Michael Maingot & Daniel Zeghal
Jul-October 2009, Volume VIII, Issue 3-4
- 20-51 Insights on Shareholder Value Addition from India’s Wealth Club: A Study of Selected Companies
by Mandeep Kaur & Sweety Narang
July-October 2009, Volume VIII, Issue 3-4
- 7-19 Accounting and Accountability: A Stakeholder-Agent Perspective
by Amit K Mallik & Susanta Mitra - 52-60 Shareholder Value Creation in the Indian Banking Industry: An EVA Analysis
by G Soral & Shurveer S Bhanawat - 61-77 Perceived Usefulness of Corporate Disclosure Through the Web: An Empirical Study
by Subhash Chander & Manjinder Singh - 78-107 The Effects of Auditor Gender on Audit Quality
by Diane Breesch & Joel Branson - 108-115 Selection of Industrial Investment of a Province in Iran
by Younos Vakil Alroaia & Hamid Gharzi
April 2009, Volume VIII, Issue 2
- 7-16 Shareholder Concentration and Discretionary Accruals: Evidence from an Emerging Market
by Veer Singh Varma & Arvind Patel & Dharmendra Naidu - 17-29 MERITUM and Danish Guidelines for Reporting on Intangibles: A Comparative Study
by José Guimón - 30-46 Accounting Issues on the Measurement and Bookkeeping of Research and Development Expenditures within the European Research Area
by Dimitrios Ginoglou & Panayiotis Tahinakis & John Mylonakis & Nicolaos Protogeros & Adamantios Koumpis - 47-62 Effects of Inflation Accounting on Financial Ratios: An Empirical Analysis of Non-Financial Firms Listed on Istanbul Stock Exchange
by Nalan Akdogan & Rafet Aktas & Seyfettin Unal
January 2009, Volume VIII, Issue 1
- 7-22 The Activity-Based Costing Method: Development and Applications
by Gregory Wegmann - 23-30 The Use of Financial and Non-Financial Performance Measures in the Malaysian Manufacturing Companies
by Tze San Ong & Boon Heng Teh - 31-44 Performance Appraisal of Urban Cooperative Banks: A Case Study
by Amit Basak - 45-66 A Review of Indian and International Accounting Standards and Practices in India
by H S Bajpayee & Anubha Srivastava
October 2008, Volume VII, Issue 4
- 7-16 Positive Accounting Theory: A Critique
by Suyash Kamal Sinha - 17-27 Value Relevance: Evidence from SEM-7 Firms on the Mauritian Equity Market
by Subadar Agathee Ushad & S Fowdar & R V Sannassee & Mannowa Leckraj - 28-63 Determinants of Timeliness of Corporate Disclosure of Selected Companies in India
by Poonam Mahajan & Subhash Chander - 64-78 The Effect of Quarterly Earnings Announcements on Sensex:A Case with Clustering of Events
by Santu Das & J K Pattanayak & Pramod Pathak - 79-95 Factors Influencing Investment in Tax-Saving Schemes
by K Natarajan
July 2008, Volume VII, Issue 3
- 7-26 Employing Active Learning in the Discovery of Activity-Based Costing
by David S Harrison & J Gregory Jenkins & Michael Ritchie - 27-42 An Analysis of Consolidated and Parent-Only Financial Statements of Indian Companies
by Padmini Srinivasan & M S Narasimhan - 43-58 Web-Based Corporate Reporting Practices: A Survey
by Divya & M C Garg - 59-68 The Conceptual Framework of Accrual Accounting as Applicable to Government Activities
by Mohammed Al-husaini & K Nanje Gowda
April 2008, Volume VII, Issue 2
- 7-23 A Study of Individual Taxpayer’s Perception of Tax Practitioners in Malaysia
by Chee-Keong Choong & Chue-Qun Tong & Kok-Eng Tan - 24-39 Growth and Development of Human and Social Capital vis-à-vis Venture Capital Financing in India: A Comparative Study of Assam and Karnataka
by Chimun Kumar Nath & Ashit Saha - 40-52 Economic Value Added Reporting and Corporate Performance: A Study of Satyam Computer Services Ltd
by Mandeep Kaur & Sweety Narang - 53-73 Inventory and Working Capital Management: An Empirical Analysis
by Pradeep Singh
January 2008, Volume VII, Issue 1
- 7-23 The Impact of Mandatory Accounting Standards on the Harmonization of Accounting Practices
by K M Jagannath & K Nanjegowda - 24-35 Accounting for Financial Derivatives: An Overview
by Debdas Rakshit & Chanchal Chatterjee - 36-49 Evaluation of Financial Performance: A Dialectics
by S C Bardia - 50-64 Tax Planning: How Aware Are Salaried Assessees
by K Natarajan
October 2007, Volume VI, Issue 4
- 7-35 The Use of Performance Information Field Experiments in Local Social Services Departments
by E Pieter Jansen - 36-51 Corporate Attributes and Compliance of Accounting Standards in India: An Empirical Study
by Subhash Chander & Dinesh Kumar - 52-64 Intellectual Capital Statements: What Do They Measure and Report?
by G Bharathi Kamath
July 2007, Volume VI, Issue 3
- 7-22 The Relationship between Economic Value Added and Market Value Added: An Empirical Analysis in Indian Automobile Industry
by Ali M Ghanbari & V S More - 23-38 Earnings Management on the Verge of Privatization: The Case of Air Botswana
by Ernest G Kitindi - 39-52 Sustainability Reporting in Asia
by Sumati Reddy - 53-63 An Empirical Study on Compliance of Accounting Standard-2 in India
by K M Jagannath & K Nanjegowda
April 2007, Volume VI, Issue 2
- 7-20 Economic Value Added and Other Accounting Performance Indicators: An Empirical Analysis of Indian Companies
by D V Ramana - 21-42 Corporate Environmental Reporting Expectation Gap: Evidence from India
by Shuchi Pahuja - 43-70 Corporate Disclosure Practices in Indian Software Industry: An Empirical Study
by Poonam Mahajan & Subhash Chander
January 2007, Volume VI, Issue 1
- 6-19 Corporate Social Reporting: Measuring the Impact of Corporate Activities on Society
by Manish Mittal - 20-38 Accrual Accounting Reforms in Governments: Going Back to Where We Belong
by Johan Christiaens & Jan Rommel & Manuela Van den Berghe - 39-60 Knowledge Specificity in Management Control System Design: A Case Study Evidence
by V G Sridharan