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Liem Thanh Nguyen and Khuong Vinh Nguyen
The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, thus ...
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Li Zhao, Nathee Naktnasukanjn, Ahmad Yahya Dawod and Bin Zhang
The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rational...
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Mattheus T. Mey,Christiaan Lamprecht
AbstractOrientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest,...
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Pavlína Netrdová, Vojtech Nosek and Pavol Hurbánek
When working with regional data from different countries, issues concerning data comparability need to be solved, including regional comparability. Differing regional unit size is a common issue which influences the results of socio-economic analyses. In...
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Wil Martens, Prem W. S. Yapa and Maryam Safari
This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large sample of 19 frontier market countries, and an accounting comparability method that maps comparability ...
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Sulhani Sulhani,Hangga Darisman
Pág. 439 - 447
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in ...
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Nicholas Horne, Pál Schmitt, Ross Culloch, Ben Wilson, Jonathan D. R. Houghton, Andrew Dale and Louise Kregting
Tidal stream energy is a predictable renewable energy source; however, environmental consent of developments remains a key barrier to the expansion of this industry. Uncertainty around collision risk, i.e., the risk of animals colliding with a tidal devi...
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Wendy Yajun Huang and Eun-Young Lee
The activPAL (PAL Technologies, Glasgow, UK) has been increasingly used on children to assess sedentary time and physical activity (PA). However, there is no consensus on how it can estimate PA at different intensities. This study compared three commonly...
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José Gabriel Castillo, Carla María Salas
Pág. 113 - 145
The national statistical institutes face permanently the need to reform andupdate the statistical criteria and instruments for labor market analysis, as well as to adapt international recommendations for measurement. These processespose important challen...
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R. J. Snelgar
AbstractMost organizations regard the accurate determination of prevailing labour market rates as being of primary importance to decisions regarding the setting of competitive wage and salary levels. The techniques involved in establishing these rates ar...
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In recent years, expanding globalization of financial transactions, investment opportunities and risks, banking and trading, and commerce has resulted in a call for commonly understood financial reporting standards and a universal means of communication ...
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Kris Portz, Joel Strong
One of the most compelling arguments for US companies to adopt IFRS is to increase comparability between companies and countries worldwide. This instructional case emphasizes to students that even though two companies both follow the same set of accounti...
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Andrea Bordone, Francesca Pennecchi, Giancarlo Raiteri, Luca Repetti and Franco Reseghetti
Accurate measurement of temperature and salinity is a fundamental task with heavy implications in all the possible applications of the currently available datasets, for example, in the study of climate changes and modeling of ocean dynamics. In this work...
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Ingo Simonis
Pág. 38 - 47
The number of citizen science projects is constantly growing. Local, national, and international platforms feature new projects almost every month, resulting in an endless number of new observations that are constantly gathered and stored in databases. O...
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Dominique Gillis, Angel J. Lopez and Sidharta Gautama
The use of smartphone tracking is seen as the way forward in data collection for travel behavior studies. It overcomes some of the weaknesses of the classical approach (which uses paper trip diaries) in terms of accuracy and user annoyance. This article ...
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Vishnupriya Kuppusamy, Udaya Miriya Thanthrige, Asanga Udugama and Anna Förster
A variety of applications and forwarding protocols have been proposed for opportunistic networks (OppNets) in the literature. However, the methodology of evaluation, testing and comparing these forwarding protocols are not standardized yet, which leads t...
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Jung-Min Lee, Wonwoo Byun, Alyssa Keill, Danae Dinkel and Yaewon Seo
Tracking physical activity and sleep patterns using wearable trackers has become a current trend. However, little information exists about the comparability of wearable trackers measuring sleep. This study examined the comparability of wearable trackers ...
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George Schmidt,Kaitlyn Schoeppey
Pág. 29 - 50
AbstractAccounting is a byproduct of its environment. It takes information and transmits it for users that are both internal and external to the company. The United States has been working to converge with IFRS since the Norwalk Agreement in 2002....
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George Schmidt,Kaitlyn Schoeppey
Pág. 29 - 50
AbstractAccounting is a byproduct of its environment. It takes information and transmits it for users that are both internal and external to the company. The United States has been working to converge with IFRS since the Norwalk Agreement in 2002....
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