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...

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...

Analysis of All Inclusive System Applied by the Accommodation Businesses in Turkey in the Context of Target Costing

That the accommodation managements could sustain their existences operating in a competition in which the sale price of services they provide is ascertained show parallelism with controls of their costs. In this context,...

Evaluation of Survival Strategies of Small and Medium Enterprises in Benue State, Nigeria

The contributions of small business enterprises to any economy globally cannot be overemphasized. They are considered as the engine of growth and development of countries; for their contributions to the manufacturing sub...

The Impact of Exchange Rate Movement on Export: Empirical Evidence from Ghana