Environmental Cost - An Environment Management Accounting Component 

The Measurement and Analysis of the Performance on Financial Situations in Credit Institutions

This research seeks to demonstrate and analyze the usefulness of the accounting information provided by the annual financial statements for measuring and analyzing the performance of credit institutions in Romania. The o...

The Impact of Agency Banking Financial Innovation on Market Capitalization of Commercial Banks Listed in NSE, Kenya

The study sought to evaluate the impact of Agency banking, a form of financial innovation, on Market capitalization of listed Commercial Banks in Kenya. In the past recent years, the Kenyan Financial sector has been expe...

The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies 

Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case

This study investigates how reporting incentives influence firms’ accounting choices when they are required to use standard IAS 36 to account for goodwill impairment. Specifically, we examine if earnings management motiv...