With the method of theoretical analysis, this thesis, systematically analyzed the limitations of the present theory of accounting in recycle economy and the reasons for that, analyzed the characteristics of accounting in recycle economy, and, according to the internal demand of recycle economy, put forward brand new development orientation of theory of accounting that would be suitable for recy...

This study examines whether the corporate governance rankings published by The Globe and Mail, a reputed national Canadian newspaper, are reflected in the values that investors accord to firms. A sample of 796 observations on 289 Canadian companies from 2002-2005 inclusively was analyzed using a price model (CazavanJeny and JeanJean, 2006). Results suggest that the corporate governance rankings...

National income accounting has been criticized because of its failure to encompass the notion of sustainability. Several studies address this problem through ‘green’ income accounting — i.e. by adjusting conventionally measured GDP for reduction in a given country’s ‘stock’ of natural resources. These studies generally base value on the unit net price of the resource. Other studies go beyond ne...

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...

This paper focuses on Federal law as it relates to consent to search relating to Fourth Amendment privacy in the practice of Digital Forensics. In particular, Digital Examiners should be aware of how decisions in Federal Court may impact their ability to acquire evidence in both civil and criminal settings. Digital Forensics, being a relatively new field, is particularly subject to change as ca...

This paper examines the market efficiency consequences of accounting disclosure in the context of stock markets as a Keynesian beauty contest, an influential metaphor originally proposed by Keynes (1936) and recently formalized by Allen, Morris, and Shin (2006). In such markets, public information plays an additional coordination role, biasing stock prices away from the consensus fundamental va...

The traditional IP accounting method is IP address oriented, that means one IP address corresponds to one user, but it can not meet the finer granularity accounting requirement in multi-user systems, in which many users share one or more IP address at the same time. In the multi-user systems the user oriented IP accounting can distinguish the producers of the IP traffics, which come from the sa...

In this paper, we account for forest wealth in India. Changes in the timber and carbon wealth embodied in these forests are related to important green national accounting aggregates such as genuine saving and the change in wealth per capita. Important accounting issues include the timing of carbon releases, which occur when forests are disturbed, as well as the valuation of these releases. Our ...