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Determinants of Capital Structure:Evidence from the UK: 《Journal of Modern Accounting and Auditing》2019年第6期261-292,共32页Sarah ALmuaither Mahmoud Marzouk; This study investigates the determinants of capital structure of UK firms by using the ordinary least squares(OLS)estimation with six independent variables including company size,profitability,tangibility,growth oppor...; 关键词：CAPITAL structure company-specific characteristics MARKET FACTORS UK MARKET influence

Capital Budgeting： Methods, Aspects, and Issues: 《Journal of Modern Accounting and Auditing》2018年第2期90-101,共12页E. Tylor Claggett; This paper furthers the understanding of capital budgeting （CB） processes. It emphasizes the assumed disposition of the forecast cash benefits from projects. The two reasons for CB are discussed. First, which projec...; 关键词：company finance corporate finance corporate investment finance education

Is the Time Right for a Change in Company Reporting？ Development of Company Reporting from Financial to Non-financial Information: 《Journal of Modern Accounting and Auditing》2017年第4期152-161,共10页Singer Klaus buβian Aykut Tobias Stiegler Christian Hell; Published financial statements and information on company performance include in the past only financial information and neglected non-financials. Investments decisions nowadays rely not only on pure financial informa...; 关键词：corporate reporting CSR key performance indicators integrated reporting

Legal Framework of Shari＇ah Corporations in Malaysia： Special Reference to Waqf Corporation: 《Journal of Modern Accounting and Auditing》2017年第3期121-127,共7页Zuhairah ArifAbd Ghadas Hartinie binti Abd Aziz; In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah i...; 关键词：body corporate waqf corporation COMPANY

Specific Financial Constraints of Innovative Companies： Theoretical Approach: 《Journal of Modern Accounting and Auditing》2016年第11期556-566,共11页Younes Ettahri Abderrahim Laachach; When a small and medium-sized enterprise （SME） decides to invest in an innovative project, it becomes attached to a high level of uncertainty （Hall ＆ Lerner, 2009） and it could meet some financial constraints （K...; 关键词：FINANCING innovative company uncertainty CONSTRAINTS LITERATURE

An Empirical Study on the Relationship Between Growth and Earnings Management of Chinese Listed Corporation: 《Journal of Modern Accounting and Auditing》2016年第11期567-576,共10页Dong Weiming Huang Qian Shi Jun; This paper explores whether investors can assess the company＇s growth and risk management according to the company＇s financial statements in the capital market or not. The company＇s growth will affect the company＇...; 关键词：company growth risk management earnings management

Costing and Pricing in Healthcare Private Firms: 《Journal of Modern Accounting and Auditing》2014年第7期764-776,共13页Antonella Cugini Silvia Pilonato; This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines n...; 关键词：healthcare company cost accounting activity-based costing （ABC） PRICING

Modem Cost Management in the Transport Company Through the Activity-Based Costing （ABC） Method: 《Journal of Modern Accounting and Auditing》2014年第6期667-674,共8页Viera Sukalova Pavel Ceniga; Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, an...; 关键词：management transport company COSTS activity-based costing （ABC） method

Small and Medium-Sized Enterprises （SMEs） in Personal Services: 《Journal of Modern Accounting and Auditing》2014年第6期694-700,共7页Vera Levickova Eva Mickova; Entrepreneurship has become an attribute of the current growth without business activities. Entrepreneurship is a global world. It is not possible to think about economic driving force of technological development and...; 关键词：small and medium-sized enterprises （SMEs） company life cycle economic stability personal services

Global Financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） Financial Instruments： Expected Credit Losses on the Evaluation of Banking Company Loans被引量：11: 《Journal of Modern Accounting and Auditing》2013年第9期1141-1162,共22页Gianluca Risaliti Greta Cestari Mariarita Pierotti; During the financial crisis, the delayed recognition of credit losses on loans and other financial instruments was identified as a weakness in existing incurred loss model of impairment stated by International Account...; 关键词：impairment expected credit losses International Accounting Standards （IAS） 39 financial instruments global financial crisis banking company loans credit quality

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