Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Bidding for Research Funds. Inter-Fields Differences and Predictors of the Evaluation Scores: Insights from a Romanian National Competition for Postd…
2021
This study sought to address an important gap in the existent knowledge about the development of the Romanian research system by looking at a very specific population of young scholars who participated in the national competition for postdoctoral grants (2016) which included over 900 participants. The paper is structured by two main research objectives. Firstly, the analysis if focused on differences between scientific fields by looking at research entities which host young scholars’ grant proposals, gender balance, young scholars’ academic performance measured through a standardized indicator (Google Scholar H index), share of people trained abroad, and information about the evaluation pro…
ADOPTING SOUND CORPORATE GOVERNANCE PRINCIPLES – A PROSPECTIVE APPROACН TOWARDS TНE IMPACT ON STOCK PRICES OF ROMANIAN LISTED COMPANIES
2020
Sound economic developments and successful businesses are conditioned by embracing proper corporate governance principles furthered by their proper implementation. There is a strong body of research that encompasses finance and accounting tools to establish valid links between qualitative corporate governance fundamentals and stock market performance of listed companies, that stem from accountability, operational integrity, transparency, management and board efficiency improvements, risk mitigation and overall better decision-making endeavours. The aim of the present research is to assess the impact of adopting sound corporate governance principles on the stock price of companies traded on …
Self-deception in financial decisions
2019
The Diffusion of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …
The effects of the provision of consulting services on audit reporting quality
2012
The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…
An interaction orientation approach to SME-Intermediaries relationships
2021
Abstract Small and medium-sized enterprises (SMEs) engaging in foreign operations have drawn significant research attention in recent years. One of the aspects linked to such operations is SMEs’ expansion to foreign markets, often relying on local intermediaries. These intermediaries provide the firms with valuable resources such as market knowledge and recognition and reduce foreign operations’ costs. Hence, they are often considered as strategic partners. The current study aims to expand the existing knowledge regarding the relationships between business to business SMEs and their intermediaries by exploring interaction orientation as an organizational cultural aspect and its linkage to t…
Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study
2013
There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we teste…
Corporate Governance and Company Law Reform: a German perspective
2005
Corporate crises and international trends in corporate governance have revealed the need for reform, and resulted in a great number of changes in corporate law. In spite of this, the existing legal framework for corporate governance in Germany presents itself reluctant to major changes. The German approach to reform has focused on the improvement of corporate monitoring by the supervisory board. It neither questions the two-tier structure, nor does it reconsider the existing representation of shareholders or other stakeholders under the current form of co-determination. The German Corporate Governance Code represents a new instrument of soft law and its recommendations are likely argued to …
The Silent Board: How Language Diversity May Influence the Work Processes of Corporate Boards
2014
Manuscript Type Empirical. Research Question/Issue Corporate boards often change their working language when they acquire foreign members. Consequently, boards �talk� in one language but �think� in another. The present study explores and explains how language diversity influences work processes of corporate boards. Research Findings/Insights On the basis of a multiple case study of nine multinational corporations (MNCs) from four Nordic countries, we discovered evidence of impoverished and silenced discussions in board meetings in those case companies that were unprepared to switch to English as the new working language of the board. Some board members found it difficult to contribute to bo…
Quality Circles and Organisation Culture
1988
This article is an attempt to increase knowledge of the best conditions for application of a programme of quality circles. It suggests that before applying such a programme, the top management team must clarify: the purpose of application, the ways to use the circles, and analyse the organisational characteristics, especially the organisation culture. The search for such coherency will contribute to the success of the programme.