Resources
BNET Resources
- sort by:
- Relevance
- Date
- Popularity
- The Nature Of Accounting Information About Economic Resources
- Resources are optimally used by organizations in the creation of new wealth. The purpose of accounting is to assess the financial position of the organization and accordingly engage in future financial planning. Accounting information beckons investors to assist in firm building by investing in the organization. Assets are future economic...
- Presentations 2003-01-01
Additional Resources
- Transparency, Financial Accounting Information, and Corporate Governance
- This paper discusses economics-based research focused primarily on the governance role of publicly reported financial accounting information. Financial accounting information is the product of corporate accounting and external reporting systems that measure and routinely disclose audited, quantitative data concerning the financial position and performance of publicly held firms. Audited balance...
- White papers 2002-02-06
- ACCC proposes release of regulatory accounting information.
- M2 PRESSWIRE-22 January 2002-ACCC: ACCC proposes release of regulatory accounting information C1994-2002 M2 COMMUNICATIONS LTD RDATE:21012002 The Australian Competition and Consumer Commission has released a discussion paper on the public disclosure of information collected via the telecommunications record-keeping rules....
- Research articles 2002-01-22
- Is fair value accounting information relevant and reliable? Evidence from capital market research
- Abstract-In financial reporting, US and international accounting standard-setters have issued several disclosure and measurement and recognition standards for financial instruments. The purpose of this paper is to review the extant capital market literature that examines the usefulness of fair value accounting information to investors. In conducting my review, I highlight...
- Research articles 2007-01-01
- User Comprehension of Accounting Information Structures: An Empirical Test of the REA Model
- This paper presents a laboratory experiment that evaluates the REA approach for modelling enterprise-wide accounting information systems. REA is a pattern-driven conceptual modelling approach that is based on the Resource-Event-Agent semantic model of a company's accountability infrastructure. Using a between-subjects experiment with business students investigated whether Entity-Relationship ER diagrams that...
- White papers 2004-07-01
- Atex Media Command to help Wegener centralise content and production; Providing ability to share content, customer and CRM data, as well as accounting information across the group.
- M2 PRESSWIRE-25 November 2002-Atex Media Command: Atex Media Command to help Wegener centralise content and production; Providing ability to share content, customer and CRM data, as well as accounting information across the groupC1994-2002 M2 COMMUNICATIONS LTD RDATE:11252002 Latimer, UK -- Atex...
- Research articles 2002-11-25
- Managerial Cost Accounting Practices: Departments of Education, Transportation, and the Treasury
- Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance to emphasize the need for cost information and cost management in the federal government. This paper consists of a document which determines the extent to which federal agencies develop cost information and use it for managerial decision...
- White papers 2005-12-19
- ACCOUNTING FIRM OF PRICEWATERHOUSECOOPERS ORDERED TO RECTIFY
- AsiaInfo Services 08-04-2005 Accounting Firm of PricewaterhouseCoopers Ordered to Rectify BEIJING, Aug 04, 2005 SinoCast via COMTEX -- China's Ministry of Finance MOF issued an announcement on check of accounting information quality, and it AsiaInfo Services 08-04-2005...
- Research articles 2005-08-04
- Managerial Cost Accounting Practices: Leadership and Internal Controls Are Key to Successful Implementation
- This document consists of a report the objectives of which were to determine how federal agencies generate managerial cost accounting information as well as how governmental managers use cost information to support managerial decision making and provide accountability. It reveals that authoritative bodies have promulgated laws, accounting standards, information system...
- White papers 2005-09-02
- Finance Theory and Accounting Fraud: Fantastic Futures Versus Conservative Histories
- Intellectual tension between the fields of finance and accounting may help to explain explosion of public company frauds. Finance theory diminishes the relevance of accounting information. Enron exploited this consequence while the SEC bought into it. After widespread frauds were exposed, Congress passed laws that address symptoms of finance's futurism,...
- White papers 2006-04-26
- Reporting Accounting Information
- Accounting involves identifying, analyzing, recording, and communicating the economic and financial information about an organization. Financial statements of the organization record and summarize the financial transactions and activities in an organization. The income statement and statement of cash flows form part of the financial statement. Interpreting the financial statement is...
- Presentations 2003-01-01
- Price Level Changes and Financial Accounting Measurement
- This paper simply sets out to examine the issues and reveal the fallacy of the argument in support of alteration of financial accounting information in the absence of monetary dislocation. According to the argument for change, a real money measure of performance indicates that management is failing to maintain its...
- White papers 2004-10-25
- ABG Professional Information Launches NextPage Peer-to-Peer Content Network, Enabling Accountants to Improve Efficiency and Ensure Compliance to Accounting Regulations
- Business Editors/High-Tech Writers LEHI, Utah--BUSINESS WIRE--Oct. 29, 2001 Using NextPageR NXTTM 3, ABG Seamlessly Integrates Content from ABG's Web site, abgweb.com, with Internal Content from Deloitte & Touche UK NextPage Inc., the leader in Peer-to-Peer Business Networking, Monday announced that ABG is using NextPage's NXT...
- Research articles 2001-10-29
- Investor Protection Laws, Accounting and Auditing Around the World
- Recent research documents that common law countries have stronger investor protection laws and more developed financial markets than civil law countries. This line of inquiry is extended in this study to examine if variations in legal systems also affect accounting and auditing. For a sample of 31 countries, this article...
- White papers 2001-10-01
- Information Intellect's IntelliPlant™ System Selected by Tampa Electric Company as Its Fixed Asset Solution
- ATLANTA -- Information Intellect today announced that its IntelliPlant system has been selected by Tampa Electric Company (www.tampaelectric.com), the principal subsidiary of TECO Energy, Inc., for their capital project tracking and fixed asset accounting. Information Intellect's IntelliPlant system was selected based on its utility-specific functionality, which will enable the...
- Research articles 2007-04-16
- Capital Markets Research in Accounting
- I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the political process. The capital markets research topics...
- White papers 2001-03-01
- Financial Accounting: Tools For Business Decision Making
- This white paper gives the fundamental meaning of Generally Accepted Accounting Principles GAAP apart from stating the objective of financial reporting. There are three qualitative characteristics of accounting information and all the three are defined here. This paper further identifies the two constraints in accounting—materiality and conservatism and brings out...
- Presentations 2003-01-01
- The Impact of Enterprise Resource Planning Systems (ERPS) on the Management Accounting (Information) Systems of an Organization
- The general aim of this research is to study the impact of these "new" information systems on the role of management accounting in the organization. Therefore the effects of these systems on organizational decision making, power relations within the organization and the role of the management accountant will be investigated....
- White papers 2002-09-01
- Accounting For Local Authority Pension Funds
- Pensions continue to make the news. The objectives of a pension fund annual report are to inform users about the general activities of the fund, the transactions for the year, the size of the fund, the ability for the fund to meet future liabilities and the investment policy and performance...
- White papers 2002-09-27
- Cost Control, Monitoring And Accounting
- During the execution of a project, procedures for control and record keeping become indispensable tools to managers and other participants in the construction process. These tools serve the dual purpose of recording the financial transactions that occur as well as giving managers an indication of the progress and problems associated...
- White papers 2003-01-01
- << Previous
- page 1 of 1
- Next >>