Search results for "ACCOUNTING"
showing 10 items of 1961 documents
The use of the internet for corporate reporting by Spanish companies
2002
During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences. The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationsh…
Online Sport Event Consumers: Attitude, E-Quality and E-Satisfaction
2017
Sporting events attract millions of dollars in sponsorship and tourism, so a strong event brand is required. The event website quality is responsible for maintaining and attracting consumers and creating a positive attitude towards the brand. The purpose of this study was to examine key variables that affect the behavior of online sport event consumers. Specifically, it explores e-quality and e-satisfaction and how they influence the attitude towards the website and the brand. Structural equation model tests revealed that a positive quality can determine a positive attitude to the web site, even the consumer is not satisfied with it. On the other hand, the stakeholder needs to pay attention…
The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…
2002
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …
Determinants of Individual Investment Decisions in Investment-Based Crowdfunding
2017
We investigate determinants of investment decisions in investment-based (equity and real estate) crowdfunding, using a novel investment-, investor- and campaign-level database. We find that this market is a man's world, with nearly 93% of investments made by men. Consistent with behavioral and finance theories, we find that women invest less in the riskiest investments but more in safer ones. Further analyses show that these findings are better explained by differences in risk aversion than differences in overconfidence between men and women. Investors located in an area considered more "sociable" (socially friendly) also invest more, but only if the investor is a woman. Overall, the findin…
A bibliometric review of takaful literature
2020
Abstract Takaful (Islamic Insurance) achieved only recently a significant volume of academic research, despite its importance in addressing the insurance needs of Islamic societies and economies. We provide a thorough analysis of existing contributions on Takaful through a meta-literature methodology encompassing both a bibliometric (quantitative) and content (qualitative) analysis. By reviewing 69 articles, we aim at providing a rigorous background for the Islamic finance industry, its societies and economies, academic research and policymakers. We identify and review three leading research streams on Takaful: its overview, growth paths and models; governance mechanisms; products/services …
A bibliometric review of sukuk literature
2023
Abstract Sukuk (Islamic bonds) are one of the Islamic finance sectors that have experienced the fastest growth during the last decade. Using a quali-quantitative approach known as meta-literature review, the aim of this paper is to survey the sukuk literature over the period 1950–2018. In total we review and analyze 80 papers through bibliometric citation analysis (using HistCite and VOSviewer software) coupled with content analysis. We show the influential aspects of the literature, such as countries, institutions, journals, authors, articles and topics. We also present the co-authorship network and identify three research streams: (1) sukuk overview and growth, (2) sukuk and finance theor…
Kapitāla augļi kā ražošanas izmaksa
1933
Saturs (nodaļas): I. Ievads. II. Vai kapitāla augļi ir izmaksas sastāvdaļa? III. Kapitāla augļi pašizmaksas un rezultātu aplēsēs. IV. Kapitāla augļu kā izmaksas sastāvdaļas aplēšana un grāmatošana. V. Slēdziens. Die Kapitalzinsen als Produktionskosten (Zusammenfassung)
Mary Wollstonecraft och autonomins uppkomst:
2018
Uppsatsen granskar marginaliseringen av kvinnor i filosofins historia genom att fästa uppmärksamhet vid hur filosofihistorieskrivningen bidragit till denna marginalisering. Utgångspunkten är J. B Schneewinds inflytelserika bok The Invention of Autonomy (1998) och det faktum att Schneewind, trots ett explicit intresse för en egalitär moralfilosofi och ett brett fokus på moralfilosofis utveckling, inte inkluderat en enda kvinnlig tänkare. Uppsatsen består av fem avsnitt. Först presenterar jag några generella synpunkter på filosofihistorieskrivningens marginaliseringsmekanismer. Det andra avsnittet presenterar Schneewinds huvudargument och i det tredje granskar jag hans val att inte inkludera …
Is the French mobile phone cartel really a cartel?
2009
International audience; France Telecom (FT), SFR and Bouygues Telecom (BT) have been fined by France's Conseil de la Concurrence (CC) for organizing a mobile phone cartel with stable market shares (one-half, one-third and one-sixth, respectively) and for directly exchanging commercial information. While not contesting the legal decision, it is argued here that the economic reasoning is flawed. (1) As the CC made much of the firms' stable market shares, we have first followed this line of reasoning by considering that the market shares are quotas under uniform costs. Even if there is a general incentive to form a monopolistic cartel, BT was too small for it to be worth its while to join it; it i…