The objective of paper is to analyze whether managers of Algerian listed companies use accounting methods related to operating items in order to manage earnings. The study included 11 companies during 2005 to 2012, through ...
A schism exists among accounting researchers with regards to the argument of whether auditors should be allowed to provide non-audit services to their audit clients. Pressure imposed by practicing accountants in Saudi ...
Twairesh, Abdullah E.; Almanaseer, Sufian Radwan(2015-12-01)
The purpose of this study is to examine the relationship between working capital policies and profitability of Jordanian companies listed in Amman Stock Exchange for the 10 years period from 2003-2012 which comprises of ...
The tax examination is the major means of tax administration to make sure of the fact that the tax revenues generated from the procedures, as importance of the role played by the examiner lies in being a means and not an ...
The study aimed at assessing the relevance impact of comprehensive income on stock returns compared with the impact of net income on stock returns, for Jordanian shareholding companies. In addition, the study evaluates the ...
Dabor, Alexander Olawumi; Mohammed, Fatima(2015-06-01)
The aime of the study is to find out the challenges facing female accountants in Nigeria. Structured questionnaire was used to gather information from respondents. The study was restricted to the Nigerian banking sector. ...
This study aimed to demonstrate the impact of corporate governance rules on the degree of accounting conservatism in the financial statements published in the Jordanian commercial banks. The study is based on the descriptive ...
Qatar has seen over the past four decades, a major development in its economy, and this development has led to a direct impact on the accounting education and the role that should be played by educational institutions in ...
This research aims to know the effect of the use of information technology in raising the efficiency of the internal control systems at Islamic banks operating in Jordan, through the study of a set of goals that achieve ...
This study has aimed at measuring the actual level of banking service quality in Jordanian banks (commercial and Islamic) from the customers’ point view, the study adopted the Attitudinal Approach by using SERVPERF to ...