This study analyses the factors that might explain the level of corporate cash holdings in a
broad sample of Turkish-listed nonfinancial firms over the period 1997 to 2011. The …

Otomatisasi Pencatatan Akuntansi pada UMKM. Studi ini bertujuan untuk mengembangkan
dan menerapkan software pada UMKM berdasarkan kebutuhan. Studi ini menggunakan …

The development of accounting system and practices in a country is a reflection of its
economic development as well as legislative process. Turkey has not been an exception. Its …

Las pequeñas y medianas empresas (pymes) representan más del 95% de las empresas
de todo el mundo y contabilizan más del 65% del empleo. Como paso hacia la …

Corporate scandals in the early 2000s have demonstrated how accounting and auditing
failures, together with the abuses of managers have the ability to create major problems. In …

In this paper we summarize International Accounting-related research published in
Research in Accounting Regulation (RAR). RAR was a peer-reviewed academic accounting …

Purpose The purpose of this study is to examine the indirect relationship between the
mandatory adoption of International Financial Reporting Standards for small and medium …

This paper investigates the variables that may explain the views of stakeholders regarding
the need for a simplified non-financial reporting (NFR) standard for small and medium-sized …

Purpose The purpose of this paper is to examine the perceptions of professional
accountants from three countries from the Association of South East Asian Nations (ASEAN) …

In response to a current lack of research in the Middle East, this study aims to critically
evaluate the perceived costs and benefits associated with the adoption of International …