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...

Financial and Economical Analysis of Banking Activities: Case Study of Jordan 

A Study of the Hybrid Recurrent Neural Network Model for Electricity Loads Forecasting

In the electric industry, electricity loads forecasting has become more and more important, because electricity demand quantity is a major determinant factor in electricity supply strategy. Furthermore, accurate regional...

Corporate Social Responsibility Accounting and the Effect of Donations on Profitability of Oil and Gas Companies in Nigeria

There is a crying need for an in-depth study into the quality, extent of corporate social responsibility (CSR) disclosure and identification of areas for future improvement so that transparency can be ensured, especially...

Understanding and Awareness of Islamic Accounting: The Case of Malaysian Accounting Undergraduates

The purpose of this paper is to investigate the level of knowledge regarding Islamic accounting among first and final year accounting undergraduates; and to determine whether there is any significant difference in their...