Some Issues with the Establishment of Financial Safety Net: Evidence from Bosnia and Herzegovina 

Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism

The present study investigates the role of accounting tradition and managerial opportunism when companies are given by IFRS the option to choose whether to book accounting items following the historical cost or the fair...

The Effect of Intellectual Capital on Cost of Finance and Firm Value

In today's knowledge-based industry, the role of intellectual capitals in creating value for the business units is more effective than financial capitals. The accounting system plays a crucial role in finding appropriate...

Challenges of News Policy in the Islamic Republic of Iran Broadcasting (IRIB). A Qualitative Study

Policy-making plays an important role in the sphere of public media and shapes the sphere of communications in any society. Study of the process of media policy and the way a proper policy could be made so to accomplish...

A Requirement-Dependent Inventory Allocation Model for Dynamic Allocation Process in LED Chip Manufacturing Plants

LED chip manufacturing (LED chip manufacturing, LED-CM) factory play an important role in the LED supply chain. Basically, product specifications (for LED-CM BIN plant) are expressed by BIN. Required specifications of an...