banks play important roles in promoting national development. in order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. in nigeria, the statement of accounting standards (sas), companies and allied matters act (cama) and the central bank of nigeria’s directives and regulations provide guidelines to banks in ...

Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in ...

The accounting information is accompanied by the rapid development of information technology; the development is the further deepening of computerized accounting. The large-scale enterprises put more emphasis on development of accounting information, while accounting for the majority of SMES in China because of many problems, there is no implementation of the accounting information or the resul...

We examine the impact of accounting conservatism on corporate innovation. We find that firms with a higher level of accounting conservatism generate fewer patents and patent citations. They invest less in R&D activities but our results hold after controlling for this lower R&D activity. Moreover, the cash-flows associated with innovation in firms with more conservative accounting are lower and ...

Stream metabolism is used to characterize the allochthonous and autochthonous basis of stream foodweb production. The metabolic rates of respiration and gross primary production often are estimated from changes in dissolved O2 concentration in the stream over time. An upstream–downstream O2 accounting method (2-station) is used commonly to estimate metabolic rates in a defined length of stream ...

The aim of this anicle is to investigate the origin and development of management accounting and to assess to what extent it has been based on functional principles. For the purpose of the analysis management accounting thought is categorised into three frameworks namely functional , interpretative and radical (Hopper and Powell 1985). It finds that in respect of the origin of the subject two o...