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11.
Oheneba Assenso-Okofo Muhammad Jahangir Ali Kamran Ahmed 《The International Journal of Accounting》2011,46(4):459-480
In this paper, we examine the economic, political, and legal systems as well as the institutional factors that influence the accounting and disclosure practices in Ghana. The impact of International Financial Reporting Standards (IFRS) on disclosure is also investigated, as Ghana has recently completed full adoption. We find that the accounting and reporting practices are significantly influenced by legal, political, institutional, and economic factors and that the regulatory environment is neither effective nor efficient due to the weak monitoring and enforcement of compliance. Although there has been some recent progress, the Companies' Code, which is the corporate legal framework of Ghana, must be updated to reflect the dynamic nature of world operations. This study advances the course of standards setters, regulators, accounting practitioners, and policymakers to improve the corporate reporting and accounting practices. Urgent measures need to be undertaken to reform and build the capacities of institutions charged with the responsibility of regulating and monitoring Ghanaian accounting and reporting practices to ensure best practices and build investors' confidence. 相似文献
12.
Hongwei He Lloyd C. Harris Weiyue Wang Kamran Haider 《Journal of Marketing Management》2016,32(13-14):1308-1332
Online self-customisation (OSC) enables customers to tailor their preferences to certain product features via a brand-hosted online platform. The recent literature has given increasing attention to how consumers value OSC. However, extant research is characterised by a scarcity of understanding the effects of brand identity and individual differences on consumer responses to OSC. The purpose of this paper is to examine the mediating role of trust and the moderating role of need for uniqueness on the effects of brand identity prestige and brand identity similarity on consumer perceived usefulness of OSC. A field survey, through mall intercept, was conducted to test this conceptual framework. Our findings advance this field by finding that, not only the brand identity and consumer need for uniqueness but also the interaction between them may affect consumers’ evaluation of OSC. 相似文献
13.
This study examines the relationship between voluntary adoption of selected corporate governance mechanisms and accounting conservatism for a sample of firms listed on the Australian Securities Exchange (ASX) over the 11‐year period prior to the promulgation of the ASX Corporate Governance Council Good Governance Principles and Best Practice Recommendations in 2003. Using four accounting and market‐based accounting conservatism measures, our results provide evidence of both conditional and unconditional conservatism in accounting reporting for Australian firms. We find that voluntary audit committee formation, increasing board independence and decreasing board size are positively associated with unconditional accounting conservatism and negatively related to the degree of conditional conservatism. Our results support the contention that firms voluntarily adopting perceived best practice corporate governance mechanisms employ unconditional accounting conservatism as a complimentary agency control device and are consistent with the observed negative association between the unconditional and conditional forms of accounting conservatism practice. 相似文献
14.
Kamran Ismayilov 《中国对外贸易(英文版)》2009,(19):66-67
In the 21st century the society got some achievements in technological, education, economic, social-political, cultural and etc. sectors. But society couldn't solve fully the food security problem yet. According to the information given by FAO if in 1970 there were 400 billion hungry people in the world, in 2008 the number of hungry people was doubled and increased to 800 billion people. 相似文献
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Majdzadeh R Eshraghian MR Khalagi K Motevalian A Naraghi K 《International journal of injury control and safety promotion》2011,18(3):175-180
Although the impact of traffic crashes is very high in Iran, there are few works on the association of crash-related factors with injury severity. This study was conducted on 145 drivers injured on the Qazvin-Loshan road in order to assess this association. The New Injury Severity Score (NISS), based on the conditions of the injured drivers during their first visit to regional hospitals, was used as the main outcome measure. Multiple linear regression analysis was performed by considering logarithmic scale for NISS as response variable and adjusting for the confounding effects, including the transfer to hospital variables. The results showed that high-vehicle damage (i.e. damage with repair cost more than 25% of the pre-crash value of the driver's vehicle) and being trapped inside the motor vehicle raised the NISS by 5.25 (95% confidence interval (CI) 2.51-10.71) and 2.34 (95% CI 1.20-4.67), respectively. 相似文献
17.
From 1970 to 2003, we document earnings restatements for the top 500 Australian firms, examine the characteristics of restating firms, and test whether restatements are value relevant. Of the 195 earnings restatements, 49 per cent decrease prior‐period earnings (negative restatements). Negative restatements are relatively larger than positive restatements. We identify three reasons for earnings restatements; namely, accounting policy changes, revision of estimates, and errors and unknown, and they comprise 49, 40 and 11 per cent of the sample, respectively. Restatement firms have higher growth opportunities and are smaller than non‐restating firms from the same industry. Restatements are generally negatively associated with market and non‐market value. 相似文献
18.
John Goodwin Yigit Atilgan Serif Aziz Simsir Kamran Ahmed 《Accounting & Finance》2020,60(3):2467-2512
We examine the investor reaction to misstatement news for Australian listed firms from 2006 to 2013. We find 4.1 percent of firm-years have a misstatement and 79 percent of misstatements are disclosed initially only in the periodic filings (stealth misstatements). We find no investor reaction for the average misstatement, reactions of between −2.3 percent and −2.8 percent (−1.5 and −1.7 percent) for misstatements that reduce prior-period earnings or equity (affect revenue) and reactions of between −1.3 and −2.7 percent for non-stealth misstatements. Investor reactions are more negative for non-stealth misstatements that reduce prior-period earnings or equity than for stealth misstatements. 相似文献
19.
Fakhroddin MohammadRezaei Norman Mohd-Saleh Kamran Ahmed 《The International Journal of Accounting》2018,53(4):295-313
In this study, we examine whether highly ranked audit firms in Iran, as determined by the Securities and Exchange Organization (SEO), earn a fee premium, firstly, by providing superior quality audit services or, secondly, due to reputation created by the ranking system implemented by the SEO. We employ price discrimination theory, and we test quality discrimination versus brand reputation explanations in the context of a unique institutional setting (where international audit firms are not allowed to operate). The data are derived from firms listed on the Tehran Stock Exchange (TSE) for the period 2006 to 2015. Our results show that the quality of audit services (using all of our measures) provided by the highest ranked audit firms is not superior to that of the non-highest ranked firms. In addition, the audit fee models suggest that the highest ranked firms charge significantly more audit fees compared to lower ranked firms. We employ several sensitivity tests and the results do not change materially. Such findings go against the “quality-based price discrimination” view but support the reputation-based view, and make a significant contribution towards understanding the economic consequences of state-determined ranking of audit firms rather than allowing the market to determine quality differentiation. 相似文献
20.
Kamran Ahmed Kazi Feroz Alam Manzurul Alam 《Accounting Education: An International Journal》2013,22(4):325-335
This study examines the influence of intrinsic factors; financial and job-related factors; other factors such as parent and peer influence and work experience; exposure to high school accounting; and the students' perceived benefit-cost ratio to being a chartered accountant, on whether accounting students choose to pursue a chartered accountancy (CA) career or a non-accounting career. Based on a survey of 295 students from five universities in New Zealand, the results show that the students who intend to pursue a CA career place significantly greater importance on financial and job-related factors and perceived benefit-cost ratio than those who choose a non-accounting career. Intrinsic factors, other factors and exposure to high school accounting have no significant influence on the decision whether to select a CA career. A discriminant analysis revealed that financial and jobrelated factors have the highest explanatory power differentiating the two groups, followed by the students' perception of benefits and costs associated with a CA career. The results have important implications for recruitment into the accounting profession in New Zealand. 相似文献