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1. 1. WEB-BASED CORPORATE ENVIRONMENTAL REPORTING IN NIGERIA: A STUDY OF LISTED COMPANIES — 16 January 2015

   Authors:   • UWUIGBE UWALOMWA, email: alaiwu2003@yahoo.com, Afiliation: Department of Accounting School of Business, College of College of Development Studies Covenant University Ogun State Nigeria.
   Abstract: This paper basically examined the utilization of the Internet for communicating corporate environmental information by listed financial and nonfinanci

   No 27 - September 2012 > WEB-BASED CORPORATE ENVIRONMENTAL REPORTING IN NIGERIA: A STUDY OF LISTED COMPANIES

2. 2. COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW — 16 January 2015

   Authors:   • PhD Student Lucian MUNTEANU, email: lucian.munteanu@ase.ro, Afiliation: Bucharest Academy of Economic Studies
   Abstract: The cost of equity capital is an important indicator for those who operate on the financial markets, especially for managers and financial resources p

   No 24 - December 2011 > COST OF EQUITY, FINANCIAL INFORMATION DISCLOSURE, AND IFRS ADOPTION: A LITERATURE REVIEW

3. 3. THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \ — 16 January 2015

   Authors:   • Younes H. AKLE, PhD, Afiliation: Associate Professor of Accounting Faculty of commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
   Abstract: This study empirically investigates the relationship between industry type, company size, gearing, leverage, earnings quality, earnings management, el

   No 23 - September 2011 > THE RELATIONSHIP BETWEEN FINANCIAL REPORTING TIMELINESS AND ATTRIBUTES OF COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE \

4. 4. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY” — 16 January 2015

   Authors:   • PhD Younes H. AKLE, Afiliation: Associate Professor of Accounting Faculty of Commerce and Business Administration, The University of Helwan, Ain Helwan, Cairo
   Abstract: This study empirically investigates the relationship between the timeliness of corporate financial reporting and Corporate Governance for companies li

   No 22 - June 2011 > THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL REPORTING TIMELINESS FOR COMPANIES LISTED ON EGYPTIAN STOCK EXCHANGE “AN EMPIRICAL STUDY”

5. 5. FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH — 16 January 2015

   Authors:   • Ph.D. Mihaela IONAȘCU, Afiliation: Academy of Economic Studies, Bucharest, Romania
   Abstract: The purpose of this paper is to investigate the relationship between financial disclosure of listed Romanian companies and analysts’ forecast ac

   No 21 - March 2011 > FINANCIAL DISCLOSURE OF LISTED ROMANIAN COMPANIES AND ANALYSTS\' FORECAST ACCURACY: AN EXPLORATORY RESEARCH

6. 6. FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS — 16 January 2015

   Authors:   • Younes H. AKLE, PhD, Afiliation: Faculty of Commerce and Business Administration The University of Helwan , Cairo
   Abstract: The objective of the study is to present an analysis of the legal framework surrounding the Financial Reporting Timeliness in Egypt,and the problems f

   No 21 - March 2011 > FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS

7. 7. MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN — 21 January 2015

   Authors:   • Ph.D. Hamidreza VAKILIFARD, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. student Vahab ROSTAMI, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Hashem NIKOOMARAM, Afiliation: Islamic Azad University Tehran, Iran  • Ph.D. Daniela MITRAN, Afiliation: “Athenaeum” University Bucharest  • Ph.D. Mahdi SALEHI, Afiliation: Ferdowsi University of Mashhad Iran
   Abstract: Purpose - Critical role of accounting and financial reporting is providing useful information for different and entitled users to help them in making

   No 18 - June 2010 > MISUNDERSTANDING OF ROLE AND POSITION OF ACCOUNTING STANDARD SETTING AUTHORITIES TO REDUCE INFORMATION ASYMMETRY: EMPIRICAL EVIDENCE OF IRAN

8. 8. BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH — 07 April 2016

   Authors:   • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru, Afiliation: ,,Athenaeum” University of Bucharest
   Abstract: The financial crisis has been forcing technologists to develop the account information system through the cloud computing in order to minimize and con

   No 41 - March 2016 > BUSINESS CLOUD AND CORPORATE GOVERNANCE: MAKING HIGH QUALITY DECISIONS & SUSTAINABLE GROWTH

9. 9. CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY — 07 June 2016

   Authors:   • Issam MF SALTAJI, PhD Lecturer, email: createmyworld@mail.ru , Afiliation: Athenaeum University of Bucharest
   Abstract: In the last decades, many companies are collapsed besides related frauds are more highlighted around the world. That affects the credibility of the fi

   No 42 - June 2016 > CORPORATE GOVERNANCE AND EXTERNAL AUDITORS: HIGH AUDITING QUALITY

10. 10. CORPORATE GOVERNANCE: THE IMPACTS ON THE FIRM VALUE — 10 July 2017

    Authors:   • Issam MF SALTAJI, PhD Lecturer, email: issam.saltaji@univath.ro, Afiliation: ,, Athenaeum’’ University of Bucharest
    Abstract: Corporate governance is the most discussed topic by academicians and researchers to prove its importance in the business world through highlighting th

    No 46 - June 2017 > CORPORATE GOVERNANCE: THE IMPACTS ON THE FIRM VALUE

11. 11. ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY — 23 December 2019

    Authors:   • Dirk Beerbaum, email: Dirk.Beerbaum@aalto.fi, Afiliation: Aalto University School of Business, Helsinki, Finland   • Maciej Piechocki, Afiliation: BearingPoint, Frankfurt, Germany  • Julia M. Puaschunder, email: Julia.Puaschunder@newschool.edu, Afiliation: The New School, Department of Economics, New York, USA
    Abstract: We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporti

    No 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY