Non monetary: Subject to IAS 38.8 monetary assets are money held and assets to be
Parts
» ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Accounting Education Behavioral Issues in Accounting
» Earnings Management ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Capital Markets Corporate Governance Accounting Education
» Management Accounting ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Earnings Management Capital Markets Corporate Governance
» Financial Reporting Management Accounting
» Capital Markets ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Corporate Governance Financial Reporting Islamic Accounting, Banking and Finance
» Corporate Finance ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Capital Markets Corporate Governance Financial Reporting
» Financial Reporting Auditing ANNUAL ASIAN ACADEMIC ACCOUNTING ASSOCIATION CONFERENCE PROCEEDINGS
» Social and Environmental Accounting
» International Accounting Financial Reporting
» No Session 7.5 International Accounting
» Behavioral Issues in Accounting Room 2 Earnings Management
» PM – 14:30 PM Research Forum
» Capital Markets Room 4 Earnings Management Room 3
» Corporate Governance Room 5 Research Forum
» Islamic Accounting, Banking and Finance Corporate Governance
» Islamic Accounting, Banking and Finance
» PM – 16:00 PM Research Forum
» Rationalizing Accounting Equation PM – 16:30 PM
» Recording transactions PM – 16:30 PM
» Understanding the Rules of Debit and Credit
» Understanding types of business transactions
» INCLUDING MEASUREMENT ISSUES IN ACCOUNTING COURSES
» Introduction Proceeding E Book 4A Turky
» Literature review. Proceeding E Book 4A Turky
» Findings and discussion Proceeding E Book 4A Turky
» BRT = 1 Behavioral Issues in Accounting
» Overview of the Income Tax System and Compliance Levels in New
» Tax fairness perceptions Literature Review and Hypotheses Development
» Tax compliance Literature Review and Hypotheses Development
» Tax knowledge Literature Review and Hypotheses Development
» Tax complexity Literature Review and Hypotheses Development
» Proposed Model Proceeding E Book 4A Turky
» Data collection and Sampling
» Results Proceeding E Book 4A Turky
» Discussion Proceeding E Book 4A Turky
» Earnings Management Conclusion, Limitations and Future Research
» Real Earnings Management Conclusion, Limitations and Future Research
» Earnings Management across Incentives‟ Brackets
» Classification of earnings management
» Empirical model Conclusion, Limitations and Future Research
» Data Collection Conclusion, Limitations and Future Research
» Multivariate results .1 Test of hypothesis 1
» Capital Markets Conclusion, Limitations and Future Research
» Theory and Hypothesis Development Association between Earnings Shocks and Stock Return
» Research Methods Data and Sample
» Prior studies Proceeding E Book 4A Turky
» Market reactions to the announcement of mergers
» Merger effects on financial performance
» Results of examining financial performances
» Results of examining the relation between market reactions and performance changes
» Conclusion Proceeding E Book 4A Turky
» Motivation and the Hypotheses
» Previous Studies on PIN and Interim Reports
» PIN Model Used Our Research Design 1 New Quarterly Reporting Regulations in Japan
» Definition of the Variables Used and the PIN Estimates
» Literature review Corporate Governance
» Data and Methodology Corporate Governance
» Results and discussions Corporate Governance
» METHODOLOGY Proceeding E Book 4A Turky
» CORRELATION ANALYSIS RESULTS 1 DESCRPTIVE STATISTICS
» ADDITIONAL ANALYSES RESULTS 1 DESCRPTIVE STATISTICS
» CONCLUSION, LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH
» Management Accounting Now What?
» CHANGING COMPANY ENVIRONMENT AND COST MANAGEMENT
» PROJECTION-BASED COST MANAGEMENT Proceeding E Book 4A Turky
» THE PURPOSE, SCOPE AND CONSTRAINTS OF THE STUDY
» EVALUATION OF RESEARCH EVIDENCE
» Theoretical Background and Hypothesis
» Regression Model Data and Methodology
» Measurement of Auditor Quality
» Measurement of Earnings Management EM
» Measurement of Management Demography
» Control Variables Data and Methodology
» Distribution Analysis and Two-sample T-test Comparison
» Regression Analysis Empirical Results
» Related Literature and Hypotheses
» Research Method Proceeding E Book 4A Turky
» Statistical Analyses and Results
» Earnings Management REPORTING COMPREHENSIVE INCOME AND MANAGERIAL
» The Relation between Other Comprehensive Income and Net Income
» Samples and Research Hypothesis
» Background and Hypothesis Development
» Sample Selection and Research Methods
» The Trend of Corporate Name Change
» Empirical results Proceeding E Book 4A Turky
» Earnings Management Literature Review
» Real Activities Manipulation Literature Review
» Real Earnings Management Technique
» Future Operating Performance Literature Review
» Prior Research Literature Review
» Hypotheses Development Literature Review
» Research Model t+y t t t t t t
» Variable Definition .1 Dependent Variable
» Sample Selection Data Collection Methods
» Hypothesies 1 Results Table 4.3 Analysis
» Capital Markets LIFE AFTER IPO:
» Introduction An Initial Public Offering IPO is commonly perceived as one of the most
» Data Proceeding E Book 4A Turky
» How Do Indonesian Firms Use Their IPO Raised Funds?
» Concluding Remarks Proceeding E Book 4A Turky
» Research Design and Hypothesis Development
» Result and Discussion Proceeding E Book 4A Turky
» Literature Reviews and Hypotheses Development Information, Volatility and Trading Period
» Corporate Governance Research Method X.
» Predictors: Leverage ratio, EPS, stock return, log total no of employee and log total sales
» Discussions in the U.S. and the IASC
» Accounting for leases in Japan
» Methodology of analysis Introduction
» Research design and methodology
» Discussion of findings Proceeding E Book 4A Turky
» Limitations Proceeding E Book 4A Turky
» Earnings Management Implications for further research
» Related literature Proceeding E Book 4A Turky
» Descriptive statistics and Correlation
» Hypotheses Analysis .1 Hypotheses and Samples description
» Capital Markets Hypotheses and Samples description
» DISCUSSION AND CONCLUDING REMARKS
» Model Proceeding E Book 4A Turky
» Manager‟s investment Equilibrium analysis
» MORNINGSTAR STAR-RATING SYSTEM Proceeding E Book 4A Turky
» MORNINGSTAR STAR-RATING SYSTEM CALCULATION PROCEDURES
» STUDY FRAMEWORK Proceeding E Book 4A Turky
» P3LKE Index Results and Discussion
» Factors Influencing Disclosure Index
» Determinants of the Voluntary Filers of XBRL 1. Financial Incentives
» T-test and correlation Analysis
» Logistic Analysis: main factors in adopting XBRL voluntarily
» Regression Analysis: earnings quality of voluntary XBRL filers
» Respondents’ Background RESEARCH OBJECTIVE RESEARCH METHOD 1
» Demographic Analysis FINDINGS ANALYSIS
» Ownership structure – separation of ownership and control, and information
» Earnings quality and information risk
» Sample profile Methodology 1 Data sources
» Variable definition and measurement .1 Accruals quality
» Descriptive statistics for ownership structure
» Bivariate collenearity of all variables in each sample
» Multivariate analysis Results 1 General descriptive statistics
» Discussion Conclusion Proceeding E Book 4A Turky
» Developing Energy Project Proceeding E Book 4A Turky
» The reduction of carbon emissions in EU
» Incentives to the Energy Production from Renewable Sources
» European Incentives to Energy project
» An Appraisal regional energy resources from the standpoint of Turkish membership to
» Capital Markets The analysis of Turkish investment incentives i. Gini coefficient
» Variable Measurement The analysis of Turkish investment incentives i. Gini coefficient
» Sample The analysis of Turkish investment incentives i. Gini coefficient
» Descriptive Statistic The analysis of Turkish investment incentives i. Gini coefficient
» Analysis of Correlation among Variables
» Regression Analysis The analysis of Turkish investment incentives i. Gini coefficient
» REGULATORY BACKGROUND Proceeding E Book 4A Turky
» LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
» Empirical Model RESEARCH DESIGN AND METHODOLOGY
» Empirical Results EMPIRICAL RESULTS 1 Descriptive Statistics
» The Nature and Type of Related Party Transaction RPT
» Regulation and Disclosure Requirement for RPT in Indonesia
» RPT that benefiting Proceeding E Book 4A Turky
» Research Hypotheses Proceeding E Book 4A Turky
» Methodology and Data Proceeding E Book 4A Turky
» Transparency of Ownership OWN_TRAN Concentration of Ownership OWN_CONC
» Does the company report basic earnings forecast of any kind in detail? 1
» Accounting Policy Review FIN_ACPR
» Signalling Theory Executive Compensation and Evaluation EXE_EVAL
» Hypothesis Development Executive Compensation and Evaluation EXE_EVAL
» Waqf studies as the key driver towards awqaf revitalization
» The development of research on waqf accounting
» The manifestation of waqf accountability
» Stakeholder salience and its application to waqf stakeholders
» The combination of Hayes accountability and MAW model
» Determinants of Stock Market Reaction toward Mandatory CSR Rules Size
» Profitability Hypotheses Development 1 Mandatory CSR Rule and Stock Market Reaction
» Leverage Hypotheses Development 1 Mandatory CSR Rule and Stock Market Reaction
» Empirical Results .1 Mandatory CSR Rule and Stock Market Reaction
» Prior review Prior Review and Theoretical Framework
» Research Framework Hypotheses Development
» Korean context Hypotheses Development
» Hypothesis Development Hypotheses Development
» Theoretical Background and Development of Hypothesis
» Results and Discussion Proceeding E Book 4A Turky
» Corporate Governance Conclusion and Limitation
» Theoretical Framework: Management Control Systems MCS as a package
» Value-based performance measures METHODOLOGY
» Corporate Governance within the emerging markets
» The Relevance of Financial Ratio Disclosure
» RESEARCH DESIGN Theoretical Background and Hypotheses Development
» Implications and Conclusion Multivariate Analysis
» RESEARCH METHODOLOGY Proceeding E Book 4A Turky
» BALANCE SHEET DISCLOSURE LEVEL
» LAK DISCLOSURE LEVEL RESULT AND REVIEW
» LRA DISCLOSURE LEVEL RESULT AND REVIEW
» CaLK DISCLOSURE LEVEL RESULT AND REVIEW
» OVERALL DISCLOSURE LEVEL RESULT AND REVIEW
» FS DISCLOSURE LEVEL DETERMINANTS
» RECOMMENDATIONS RESULT AND REVIEW
» PRIOR RESEARCH AND HYPOTHESES DEVELOPMENT
» EMPRICAL RESULTS AND ANALYSIS
» SUMMARY AND DISCUSSION Proceeding E Book 4A Turky
» Hypothetical Backgrounds Proceeding E Book 4A Turky
» Hypothesis development Hypothesis Methodology
» Methodology .1 Measure of Real activity-based Earnings Management t-1 t-1 t-1 t-1
» t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1 t-1
» t-1 t-1 Hypothesis Methodology
» Regression Model Hypothesis Methodology
» Empirical Results .1 Descriptive statistics
» Additional Analyses Results 1 Sample selection
» Management forecast disclosure in practice
» Information content of management forecast disclosures
» Research Methodology and Data Collection
» How do Thai listed companies disclose their management forecasts?
» Are management forecasts informative?
» Conclusion and Contributions Proceeding E Book 4A Turky
» Introduction Objective and Motivation of the Paper
» Literature Study and Hypotheses Development Announcements and Return
» Sample and methodology Proceeding E Book 4A Turky
» Review and Analysis Proceeding E Book 4A Turky
» The IASB Update Proceeding E Book 4A Turky
» The New Analysis of Equity Theory
» Non monetary: Subject to IAS 38.8 monetary assets are money held and assets to be
» Without physical substance: Sometimes an intangible asset may be contained on or in a
» Control: The provisions of IAS 38 require that the intangible asset is controlled by the firm.
» Future economic benefit: The future economic benefit embodied in an asset is the
» Background --Accounting development towards adoption
» The publication of Interim IFRS Roadmap
» The feature of Japanese accounting
» structure of investigation questionnaire
» Sample selection and collection of responses
» INTRODUCTION Results and analysis
» LITERATURE REVIEW Results and analysis
» METHODOLOGY Results and analysis
» Findings Results and analysis
» Discussions Results and analysis
» THEORETICAL AND HYPOTHESES DEVELOPMENT
» Sample Selection Investigation on manager‟s opinion on IFRS adoption
» Results and Discussions Model Specification
» Difference between Cost Allocation and Profit Allocation
» Present Value with the Restriction of Cost: [Form 1], [Form 2] and [Form 3]
» Two Significant Boundaries Characterizing Various Forms
» Recent Trend of Present Value
» Present Value from Auditing Perspective
» The Necessity of Flow and Internal Aspects in Japan
» Theory and Hypotheses Development
» Research Design Proceeding E Book 4A Turky
» Results and Implications Proceeding E Book 4A Turky
» Earnings Conservatism Literature Hypothesis Development
» Conservatism Determinants Hypothesis Development
» Proportion of Independent Non-executive Directors Chairman Duality
» Remuneration Institutional Investors Conclusions and Limitations
» Management Ownership control Chinese-controlled companies.
» Auditor Conclusions and Limitations
» RESEARCH DESIGN 3.1 Measurement of variables
» Sample selection and source of data Descriptive Statistics
» Univariate Test Results Conclusions and Limitations
» IMPLICATION, LIMITATION AND CONCLUSION.
» Omnibus Test of Model Coefficients chi-square 25.445 0.008
» Background Classification Results holdout accuracy rates
» Purpose of the Study Contribution of the Study
» Literature Review Classification Results holdout accuracy rates
» Conceptual Framework Model of Dick and Carey design can be found in Appendix 2.
» Type of Study Data and Sampling
» Stages of Research Model of Dick and Carey design can be found in Appendix 2.
» Overview of Information System of Ac counting Department of Airlangga University
» Data Presentation Discussion Model of Dick and Carey design can be found in Appendix 2.
» Designing of E-learning Model
» E-learning Model of Accounting Department of Airlangga University
» Conclusion and Suggestion Model of Dick and Carey design can be found in Appendix 2.
» Implication Model of Dick and Carey design can be found in Appendix 2.
» shareholderenvironmentalists 53.7 and environmentalists 49.7. The of of
» of of users. Environmental decision; no action outcome Type 1 + Type 3 of users.
» of users. Economic decision; no action outcome Type 1 + Type 3 of users.
» MF at May - MF at November MF at May - MF at March a. MF at May - FS at Next May
» Development of Intellectual Capital Reporting
» Research Hypotheses Summative evaluation Learning process evaluation and does it
» Selection of Variables Proceeding E Book 4A Turky
Show more