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Showing 1 to 20 of 121 for “"Accounting information"”.
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Banker needs for accounting information
… is based on the hypothesis that perceptions of accounting information are affected by the decision context, complexity of the organization in which the decision is being made, and the behavior response repertoire of the user. A quasi-experimental design with two treatments is utilized. The …
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Accounting information in micro manufacturing enterprises in Libya.
In an attempt to understand the accounting information generated and used for planning and control, a programme of research was conducted in selected micro manufacturing enterprises (less than 10 employees) in Libya. This research is an exploratory study as it represents the first attempt to study …
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Accounting information discourse and accountability cases from Libya
… The focus of this thesis is to understand information disclosure practices and accountability construction processes in the predominant socialist and Arabic context of Libya. This study contributes to knowledge by explaining how the practices of disclosure and accountability in such context …
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Users and accounting information preferences of government department financial reports
The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the …
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Understanding accountants' participation in accounting information systems implementation : Malaysian evidence
… sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case …
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A study into the relationship between accounting information and share prices
… an investigation into the utility of published accounting information to the most sophisticated user the investor. The approach adopted is to paramorphically represent the investor's decision making process by seeking to establish a set of causal relationships between accounting number based …
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An Inquiry Into the Socioeconomic Accounting Information Needs of Federal Legislators
Made available in DSpace on 2014-12-14T13:33:57Z (GMT). No. of bitstreams: 1 7708947.pdf: 4891675 bytes, checksum: 11390cdc44680ed714bb35aaed19f1c7 (MD5) Previous issue date: 1976
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An Inquiry Into the Cost and Value of Managerial Accounting Information
Made available in DSpace on 2014-12-11T21:53:11Z (GMT). No. of bitstreams: 1 7114655.pdf: 6624074 bytes, checksum: 4e96fd5521f8ee7fc412100a789f6c06 (MD5) Previous issue date: 1970
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Some Implications of Organization Theory for the Development of Accounting Information
Made available in DSpace on 2014-12-09T23:09:32Z (GMT). No. of bitstreams: 1 6801825.pdf: 7775976 bytes, checksum: d99bc6d0e28c95e4b8a4b23c06997116 (MD5) Previous issue date: 1967
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Essays on the relation between managers' incentives and financial accounting information
(cont.) around thresholds do convey information about a firm's future performance, firms with a higher degree of information asymmetry between the management and investors are more likely to use this signaling mechanism, and the capital market recognizes the information content of the earnings …
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An analysis of insider dysfunctional behavours in an accounting information system environment
Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally …
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Accounting information system in the water industry : The case of cost management.
Water is a primary human need. The supply of water has not increased in the face of population growth. At present severe pressure exists on water supplies in California and along the river system both in the developed and developing world (especially in the case of the Nile in Egypt). Whatever our …
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A phenomenon of the critical factors of accounting information system (AIS) effectiveness
The complexity of the Government's environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the …
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Disclosure Timing of Accounting Information and Stock Market Reaction Under Asymmetric Information
… reporting in a capital market where there is information asymmetry about firm quality between investors and managers. Timely reporting can be valuable to managers in that it can be used as a signal of firm quality. The study also offers a theoretical model which suggests an explanation for why …
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The impact of the disclosure of accounting information upon aspects of industrial relations.
… issues in connection with the disclosure of accounting information in industrial relations contexts. As such it largely arose out of a dissatisfaction with the orientation of much of the current academic literature that deals with this area. Essentially,this literature is characterised by …
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Peer Accounting Information and the Use of Peer-based Multiples for IPO Valuation
… rely heavily on multiples based on the accounting information of peer firms. Effective use of the comparable firms approach depends significantly on the underwriter's ability to estimate the expected future growth and profitability of the IPO firm and its peers and make appropriate …
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The Value Relevance of Accounting Information: The Influence of Economic Conditions and Monetary Policy
… and monetary policy on the value relevance of accounting information. By reviewing the interaction of macroeconomic condition measures with earnings, the book value of equity, and cash flows from operations, the results show that the economic environment significantly affects the value …
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Human Asset Accounting Information and Its Relation to Stock Investment Decisions: An Empirical Study
Made available in DSpace on 2014-12-11T21:53:27Z (GMT). No. of bitstreams: 1 7414552.pdf: 6186391 bytes, checksum: 2448d7f3b226dfdfc93a1385d46fef15 (MD5) Previous issue date: 1974
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