en-us Sciences Indexed Since 1998 Accounting - Sciences Indexed Since 1998 http://scienceindex.com/view/22/Accounting/1.html GDP growth and the yield curvature http://scienceindex.com/stories/3126629/GDP_growth_and_the_yield_curvature.html http://scienceindex.com/stories/3126629/GDP_growth_and_the_yield_curvature.html Tue, 21 May 2013 06:13:52 +0100 Estimation Accuracy of High-Low Spread Estimator http://scienceindex.com/stories/3126628/Estimation_Accuracy_of_HighLow_Spread_Estimator.html http://scienceindex.com/stories/3126628/Estimation_Accuracy_of_HighLow_Spread_Estimator.html Tue, 21 May 2013 06:13:52 +0100 Legal knowledge and agility in public administration http://scienceindex.com/stories/3126226/Legal_knowledge_and_agility_in_public_administration.html http://scienceindex.com/stories/3126226/Legal_knowledge_and_agility_in_public_administration.html Tue, 21 May 2013 02:58:26 +0100 Routine and change: the role of management accounting and control http://scienceindex.com/stories/3121480/Routine_and_change_the_role_of_management_accounting_and_control.html http://scienceindex.com/stories/3121480/Routine_and_change_the_role_of_management_accounting_and_control.html Sat, 18 May 2013 03:13:29 +0100 The development of MCS packages – balancing constituents' demands http://scienceindex.com/stories/3121481/The_development_of_MCS_packages__balancing_constituents_demands.html http://scienceindex.com/stories/3121481/The_development_of_MCS_packages__balancing_constituents_demands.html Sat, 18 May 2013 03:13:29 +0100 Leverage vs. Feedback: Which Effect Drives the Oil Market? http://scienceindex.com/stories/3121456/Leverage_vs_Feedback_Which_Effect_Drives_the_Oil_Market.html http://scienceindex.com/stories/3121456/Leverage_vs_Feedback_Which_Effect_Drives_the_Oil_Market.html Sat, 18 May 2013 03:00:31 +0100 The dispositif of risk management: Reconstructing risk management after the financial crisis http://scienceindex.com/stories/3121295/The_dispositif_of_risk_management_Reconstructing_risk_management_after_the_financial_crisis.html http://scienceindex.com/stories/3121295/The_dispositif_of_risk_management_Reconstructing_risk_management_after_the_financial_crisis.html Sat, 18 May 2013 01:01:55 +0100 Accrual Reversals, Earnings and Stock Returns http://scienceindex.com/stories/3120643/Accrual_Reversals_Earnings_and_Stock_Returns.html http://scienceindex.com/stories/3120643/Accrual_Reversals_Earnings_and_Stock_Returns.html Fri, 17 May 2013 19:53:37 +0100 A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field? http://scienceindex.com/stories/3120599/A_geographic_analysis_of_constituents_formal_participation_in_the_process_of_international_accounting_standard_setting_Do_we_have_a_level_playing_field.html http://scienceindex.com/stories/3120599/A_geographic_analysis_of_constituents_formal_participation_in_the_process_of_international_accounting_standard_setting_Do_we_have_a_level_playing_field.html Fri, 17 May 2013 19:37:21 +0100 Is default risk the hidden factor in momentum returns? Some empirical results http://scienceindex.com/stories/3119853/Is_default_risk_the_hidden_factor_in_momentum_returns_Some_empirical_results.html http://scienceindex.com/stories/3119853/Is_default_risk_the_hidden_factor_in_momentum_returns_Some_empirical_results.html Fri, 17 May 2013 12:32:15 +0100 Higher moments and beta asymmetry: evidence from Australia http://scienceindex.com/stories/3119854/Higher_moments_and_beta_asymmetry_evidence_from_Australia.html http://scienceindex.com/stories/3119854/Higher_moments_and_beta_asymmetry_evidence_from_Australia.html Fri, 17 May 2013 12:32:15 +0100 Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings http://scienceindex.com/stories/3117875/Discretionary_compliance_with_mandatory_environmental_disclosures_Evidence_from_SEC_filings.html http://scienceindex.com/stories/3117875/Discretionary_compliance_with_mandatory_environmental_disclosures_Evidence_from_SEC_filings.html Fri, 17 May 2013 01:21:23 +0100 Individual Investors and Financial Disclosure http://scienceindex.com/stories/3116674/Individual_Investors_and_Financial_Disclosure.html http://scienceindex.com/stories/3116674/Individual_Investors_and_Financial_Disclosure.html Thu, 16 May 2013 15:39:05 +0100 Globalization discourses and performance measurement systems in a multinational firm http://scienceindex.com/stories/3115404/Globalization_discourses_and_performance_measurement_systems_in_a_multinational_firm.html http://scienceindex.com/stories/3115404/Globalization_discourses_and_performance_measurement_systems_in_a_multinational_firm.html Thu, 16 May 2013 07:26:54 +0100 IT infusion within the audit process: Spreadsheet use in small audit firms http://scienceindex.com/stories/3112842/IT_infusion_within_the_audit_process_Spreadsheet_use_in_small_audit_firms.html http://scienceindex.com/stories/3112842/IT_infusion_within_the_audit_process_Spreadsheet_use_in_small_audit_firms.html Wed, 15 May 2013 14:41:15 +0100 Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece http://scienceindex.com/stories/3112430/Effects_of_IFRS_Adoption_on_Taxinduced_Incentives_for_Financial_Earnings_Management_Evidence_from_Greece.html http://scienceindex.com/stories/3112430/Effects_of_IFRS_Adoption_on_Taxinduced_Incentives_for_Financial_Earnings_Management_Evidence_from_Greece.html Wed, 15 May 2013 10:56:48 +0100 A theory of voluntary disclosure and cost of capital http://scienceindex.com/stories/3108468/A_theory_of_voluntary_disclosure_and_cost_of_capital.html http://scienceindex.com/stories/3108468/A_theory_of_voluntary_disclosure_and_cost_of_capital.html Tue, 14 May 2013 08:30:35 +0100 Dynamic risk, accounting-based valuation and firm fundamentals http://scienceindex.com/stories/3108470/Dynamic_risk_accountingbased_valuation_and_firm_fundamentals.html http://scienceindex.com/stories/3108470/Dynamic_risk_accountingbased_valuation_and_firm_fundamentals.html Tue, 14 May 2013 08:30:35 +0100 The characteristics and dynamics of management controls in IJVs: Evidence from a Sino-Japanese case http://scienceindex.com/stories/3107767/The_characteristics_and_dynamics_of_management_controls_in_IJVs_Evidence_from_a_SinoJapanese_case.html http://scienceindex.com/stories/3107767/The_characteristics_and_dynamics_of_management_controls_in_IJVs_Evidence_from_a_SinoJapanese_case.html Tue, 14 May 2013 06:14:30 +0100 Risk and risk management in management accounting and control http://scienceindex.com/stories/3107766/Risk_and_risk_management_in_management_accounting_and_control.html http://scienceindex.com/stories/3107766/Risk_and_risk_management_in_management_accounting_and_control.html Tue, 14 May 2013 06:14:30 +0100 Tax strategy control: The case of transfer pricing tax risk management http://scienceindex.com/stories/3107759/Tax_strategy_control_The_case_of_transfer_pricing_tax_risk_management.html http://scienceindex.com/stories/3107759/Tax_strategy_control_The_case_of_transfer_pricing_tax_risk_management.html Tue, 14 May 2013 06:14:30 +0100 Accounting for eternal glory: Financial statements on temple stelae in nineteenth-century South China http://scienceindex.com/stories/3103525/Accounting_for_eternal_glory_Financial_statements_on_temple_stelae_in_nineteenthcentury_South_China.html http://scienceindex.com/stories/3103525/Accounting_for_eternal_glory_Financial_statements_on_temple_stelae_in_nineteenthcentury_South_China.html Sun, 12 May 2013 16:16:53 +0100 A few good men": Public sector audit in the Swan River Colony, 1828-1835 http://scienceindex.com/stories/3103523/A_few_good_men_Public_sector_audit_in_the_Swan_River_Colony_18281835.html http://scienceindex.com/stories/3103523/A_few_good_men_Public_sector_audit_in_the_Swan_River_Colony_18281835.html Sun, 12 May 2013 16:16:53 +0100 Administrative and accounting practices in the Byzantine Empire http://scienceindex.com/stories/3103524/Administrative_and_accounting_practices_in_the_Byzantine_Empire.html http://scienceindex.com/stories/3103524/Administrative_and_accounting_practices_in_the_Byzantine_Empire.html Sun, 12 May 2013 16:16:53 +0100 Evolving Connections Between Tax and Financial Reporting in Italy http://scienceindex.com/stories/3103138/Evolving_Connections_Between_Tax_and_Financial_Reporting_in_Italy.html http://scienceindex.com/stories/3103138/Evolving_Connections_Between_Tax_and_Financial_Reporting_in_Italy.html Sun, 12 May 2013 00:30:59 +0100 Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach http://scienceindex.com/stories/3102758/Discourse_Surrounding_the_International_Education_Standards_for_Professional_Accountants_IES_A_Content_Analysis_Approach.html http://scienceindex.com/stories/3102758/Discourse_Surrounding_the_International_Education_Standards_for_Professional_Accountants_IES_A_Content_Analysis_Approach.html Sat, 11 May 2013 16:37:51 +0100 An Exploratory Study on Cognitive Skills and Topics Focused in Learning Objectives of Finance Modules: A UK Perspective http://scienceindex.com/stories/3102757/An_Exploratory_Study_on_Cognitive_Skills_and_Topics_Focused_in_Learning_Objectives_of_Finance_Modules_A_UK_Perspective.html http://scienceindex.com/stories/3102757/An_Exploratory_Study_on_Cognitive_Skills_and_Topics_Focused_in_Learning_Objectives_of_Finance_Modules_A_UK_Perspective.html Sat, 11 May 2013 16:37:47 +0100 Sustainability reporting: The role of “Search”, “Experience” and “Credence” information http://scienceindex.com/stories/3102027/Sustainability_reporting_The_role_of_Search_Experience_and_Credence_information.html http://scienceindex.com/stories/3102027/Sustainability_reporting_The_role_of_Search_Experience_and_Credence_information.html Sat, 11 May 2013 07:42:55 +0100 Analisis akuntansi pertanggungjawaban pada hotel the oberoi bali http://scienceindex.com/stories/3101491/Analisis_akuntansi_pertanggungjawaban_pada_hotel_the_oberoi_bali.html http://scienceindex.com/stories/3101491/Analisis_akuntansi_pertanggungjawaban_pada_hotel_the_oberoi_bali.html Sat, 11 May 2013 05:01:31 +0100 Pengaruh inflasi, nilai tukar rupiah, suku bunga sbi pada indeks harga saham gabungan di bei http://scienceindex.com/stories/3101490/Pengaruh_inflasi_nilai_tukar_rupiah_suku_bunga_sbi_pada_indeks_harga_saham_gabungan_di_bei.html http://scienceindex.com/stories/3101490/Pengaruh_inflasi_nilai_tukar_rupiah_suku_bunga_sbi_pada_indeks_harga_saham_gabungan_di_bei.html Sat, 11 May 2013 05:01:30 +0100 Penilaian kinerja pt. bpr luhur damai dengan pendekatan balanced scorecard http://scienceindex.com/stories/3101488/Penilaian_kinerja_pt_bpr_luhur_damai_dengan_pendekatan_balanced_scorecard.html http://scienceindex.com/stories/3101488/Penilaian_kinerja_pt_bpr_luhur_damai_dengan_pendekatan_balanced_scorecard.html Sat, 11 May 2013 05:01:30 +0100 Pengaruh informasi laba akuntansi dan informasi corporate social and responsibility pada return saham (studi pada perusahaan pertambangan di bei) http://scienceindex.com/stories/3101489/Pengaruh_informasi_laba_akuntansi_dan_informasi_corporate_social_and_responsibility_pada_return_saham_studi_pada_perusahaan_pertambangan_di_bei.html http://scienceindex.com/stories/3101489/Pengaruh_informasi_laba_akuntansi_dan_informasi_corporate_social_and_responsibility_pada_return_saham_studi_pada_perusahaan_pertambangan_di_bei.html Sat, 11 May 2013 05:01:30 +0100 Pengaruh indikator good corporate governance dan profitabilitas pada pengungkapan corporate social responsibility http://scienceindex.com/stories/3101487/Pengaruh_indikator_good_corporate_governance_dan_profitabilitas_pada_pengungkapan_corporate_social_responsibility.html http://scienceindex.com/stories/3101487/Pengaruh_indikator_good_corporate_governance_dan_profitabilitas_pada_pengungkapan_corporate_social_responsibility.html Sat, 11 May 2013 05:01:30 +0100 Pengaruh pendapatan provisi dan komisi kredit sesudah implementasi sak etap terhadap laporan keuangan pt. bpr bali dananiaga denpasar http://scienceindex.com/stories/3101486/Pengaruh_pendapatan_provisi_dan_komisi_kredit_sesudah_implementasi_sak_etap_terhadap_laporan_keuangan_pt_bpr_bali_dananiaga_denpasar.html http://scienceindex.com/stories/3101486/Pengaruh_pendapatan_provisi_dan_komisi_kredit_sesudah_implementasi_sak_etap_terhadap_laporan_keuangan_pt_bpr_bali_dananiaga_denpasar.html Sat, 11 May 2013 05:01:30 +0100 Perataan laba serta faktor-faktor yang mempengaruhinya di bursa efek indonesia http://scienceindex.com/stories/3101484/Perataan_laba_serta_faktorfaktor_yang_mempengaruhinya_di_bursa_efek_indonesia.html http://scienceindex.com/stories/3101484/Perataan_laba_serta_faktorfaktor_yang_mempengaruhinya_di_bursa_efek_indonesia.html Sat, 11 May 2013 05:01:30 +0100 Faktor-faktor yang memengaruhi ketepatwaktuan penyampaian laporan keuangan http://scienceindex.com/stories/3101485/Faktorfaktor_yang_memengaruhi_ketepatwaktuan_penyampaian_laporan_keuangan.html http://scienceindex.com/stories/3101485/Faktorfaktor_yang_memengaruhi_ketepatwaktuan_penyampaian_laporan_keuangan.html Sat, 11 May 2013 05:01:30 +0100 Pengaruh pengungkapan csr terhadap kinerja keuangan dengan kepemilikan asing sebagai variabel moderator http://scienceindex.com/stories/3101482/Pengaruh_pengungkapan_csr_terhadap_kinerja_keuangan_dengan_kepemilikan_asing_sebagai_variabel_moderator.html http://scienceindex.com/stories/3101482/Pengaruh_pengungkapan_csr_terhadap_kinerja_keuangan_dengan_kepemilikan_asing_sebagai_variabel_moderator.html Sat, 11 May 2013 05:01:29 +0100 Pengaruh faktor-faktor nonfinansial pada keterlambatan publikasi laporan keuangan tahunan perusahaan http://scienceindex.com/stories/3101483/Pengaruh_faktorfaktor_nonfinansial_pada_keterlambatan_publikasi_laporan_keuangan_tahunan_perusahaan.html http://scienceindex.com/stories/3101483/Pengaruh_faktorfaktor_nonfinansial_pada_keterlambatan_publikasi_laporan_keuangan_tahunan_perusahaan.html Sat, 11 May 2013 05:01:29 +0100 Perbandingan kinerja ksu kuta mimba dan puskud bali dwipa menggunakan balanced scorecard http://scienceindex.com/stories/3101481/Perbandingan_kinerja_ksu_kuta_mimba_dan_puskud_bali_dwipa_menggunakan_balanced_scorecard.html http://scienceindex.com/stories/3101481/Perbandingan_kinerja_ksu_kuta_mimba_dan_puskud_bali_dwipa_menggunakan_balanced_scorecard.html Sat, 11 May 2013 05:01:29 +0100 Pengaruh earnings per share terhadap harga saham dengan dividend per share sebagai variabel moderasi http://scienceindex.com/stories/3101480/Pengaruh_earnings_per_share_terhadap_harga_saham_dengan_dividend_per_share_sebagai_variabel_moderasi.html http://scienceindex.com/stories/3101480/Pengaruh_earnings_per_share_terhadap_harga_saham_dengan_dividend_per_share_sebagai_variabel_moderasi.html Sat, 11 May 2013 05:01:29 +0100 A Meta-analysis of IFRS Adoption Effects http://scienceindex.com/stories/3101211/A_Metaanalysis_of_IFRS_Adoption_Effects.html http://scienceindex.com/stories/3101211/A_Metaanalysis_of_IFRS_Adoption_Effects.html Sat, 11 May 2013 03:44:13 +0100 The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms http://scienceindex.com/stories/3101212/The_Disciplining_Effect_of_the_Internal_Control_Provisions_of_the_SarbanesOxley_Act_on_the_Governance_Structures_of_Firms.html http://scienceindex.com/stories/3101212/The_Disciplining_Effect_of_the_Internal_Control_Provisions_of_the_SarbanesOxley_Act_on_the_Governance_Structures_of_Firms.html Sat, 11 May 2013 03:44:13 +0100 Exploring hegemonic change in China: a case of accounting evolution http://scienceindex.com/stories/3100600/Exploring_hegemonic_change_in_China_a_case_of_accounting_evolution.html http://scienceindex.com/stories/3100600/Exploring_hegemonic_change_in_China_a_case_of_accounting_evolution.html Sat, 11 May 2013 00:13:39 +0100 Executive Remuneration in China A Literature Review: http://scienceindex.com/stories/3100601/Executive_Remuneration_in_China_A_Literature_Review.html http://scienceindex.com/stories/3100601/Executive_Remuneration_in_China_A_Literature_Review.html Sat, 11 May 2013 00:13:39 +0100 Establishing a link between communication apprehension and communication self-efficacy in accounting students http://scienceindex.com/stories/3100602/Establishing_a_link_between_communication_apprehension_and_communication_selfefficacy_in_accounting_students.html http://scienceindex.com/stories/3100602/Establishing_a_link_between_communication_apprehension_and_communication_selfefficacy_in_accounting_students.html Sat, 11 May 2013 00:13:39 +0100 Management Accounting Practices and the Turnaround Process http://scienceindex.com/stories/3100599/Management_Accounting_Practices_and_the_Turnaround_Process.html http://scienceindex.com/stories/3100599/Management_Accounting_Practices_and_the_Turnaround_Process.html Sat, 11 May 2013 00:13:38 +0100 The Impact of a Flexible Assessment System on Students' Motivation, Performance and Attitude http://scienceindex.com/stories/3099244/The_Impact_of_a_Flexible_Assessment_System_on_Students_Motivation_Performance_and_Attitude.html http://scienceindex.com/stories/3099244/The_Impact_of_a_Flexible_Assessment_System_on_Students_Motivation_Performance_and_Attitude.html Fri, 10 May 2013 16:32:50 +0100 Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China http://scienceindex.com/stories/3098569/Effect_of_disclosure_regulation_on_earnings_management_through_relatedparty_transactions_Evidence_from_Taiwanese_firms_operating_in_China.html http://scienceindex.com/stories/3098569/Effect_of_disclosure_regulation_on_earnings_management_through_relatedparty_transactions_Evidence_from_Taiwanese_firms_operating_in_China.html Fri, 10 May 2013 10:54:01 +0100 The valuation and reliability implications of FIN 46 for synthetic lease liabilities http://scienceindex.com/stories/3098568/The_valuation_and_reliability_implications_of_FIN_46_for_synthetic_lease_liabilities.html http://scienceindex.com/stories/3098568/The_valuation_and_reliability_implications_of_FIN_46_for_synthetic_lease_liabilities.html Fri, 10 May 2013 10:54:00 +0100 Earnings Predictability, Value Relevance, and Employee Expenses http://scienceindex.com/stories/3096363/Earnings_Predictability_Value_Relevance_and_Employee_Expenses.html http://scienceindex.com/stories/3096363/Earnings_Predictability_Value_Relevance_and_Employee_Expenses.html Thu, 09 May 2013 23:52:38 +0100