نتایج جستجو برای: Behavioral Accounting
تعداد نتایج: 212354 فیلتر نتایج به سال:
Most juridical systems contain the principle that an act is only unlawful if the agent conducting the act has a `guilty mind' (`mens rea'). Different law systems distinguish di erent modes of mens rea. For instance, American law distinguishes between `knowingly' performing a criminal act, `recklessness', `strict liability', etc. I will show we can formalize several of these categories. The form...
the main purpose of this study is to identify the share of public sector accounting in accounting papers as well as its research areas. in addition, this study seeks to present more clear directions about the research opportunities of public sector accounting based on iran’s situation. in this study, research based journals are reviewed from 1992 to 2014. they are analyzed and categorized based...
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...
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...
The purpose of this study is to identify the behavioral tendencies accounting and finance academics in participating stock market examine impact these on their participation market. Behavioral recognizes that investors do not act rationally. Investors are influenced by trends socioeconomic factors addition risk return factors. Although there many tendencies, most basic recognized literature tol...
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...
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