The marketization of accountancy [PDF]
Critical Perspectives on Accounting, 2016 Abstract The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became
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Market Consequences of Sovereign Accounting Errors
SSRN Electronic Journal, 2023 This paper investigates the market consequences of sovereign accounting errors, opening a new area of research on sovereign accounting quality in the accounting literature. Eurostat, a division of the European Commission, provides semiannual assessments of financial reports produced by the member states of the European Union (EU) and issues ...
Boisseau-Sierra, M +3 more
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Brand love and customer loyalty in digital banking: The mediating role of online brand experience and the moderating role of digital information overload [PDF]
Banks and Bank SystemsType of the article: Research Article AbstractThe shift toward digital banking has transformed how consumers build relationships with financial brands.
Pham Thi Kim Thanh +5 more
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AI-driven electronic customer relationship management and brand advocacy: The mediating role of consumption values in Vietnam’s digital banking sector [PDF]
Innovative MarketingType of the article: Research Article AbstractThe rapid adoption of artificial intelligence in digital banking is transforming how financial institutions manage customer relationships and encourage customer advocacy.
Nguyen Ha Thach +5 more
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Does COVID-19 affect small and medium enterprises’ capital structure in vietnam?
Cogent Economics & Finance, 2023 This study estimates the effect of COVID-19 on listed small and medium enterprises’ capital structures in Vietnam from 2010 to 2020 by a dynamic panel model with 825 observations. Conducting the generalized method of moments, the findings show that COVID-
Quoc Trung Nguyen Kim
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Mark-to-market accounting and liquidity pricing [PDF]
Journal of Accounting and Economics, 2006 When liquidity plays an important role as in times of financial crisis, asset prices in some markets may reflect the amount of liquidity available in the market rather than the future earning power of the asset. Mark-to-market accounting is not a desirable way to assess the solvency of a financial institution in such circumstances. We show that a shock
Allen, Franklin, Carletti, Elena
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Investigating the Affecting Factors on Mobile Games Purchase Intention: An Expectation-Confirmation Model (ECM) [PDF]
Taḥqīqāt-i Farhangī-i Īrān, 2018 As a proper example of cultural technologies, digital games have been under a vast range of studies. In addition, the daily growth in the market and production of games have turned them into a huge industry.
H. Nasiri +2 more
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The Impact of Purchase Intention of Green Products on the Actual Purchase of products with Moderating of the Income [PDF]
کاوشهای مدیریت بازرگانی, 2021 The purpose of this study is to investigate the motivational factors affecting the intention to buy and buy real green products and explain the role of income moderat in this regard.
Fereshteh Ghavidel +1 more
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Fair Value: Actuarial Accounting for the Markets... Or for the Accountants? [PDF]
SSRN Electronic Journal, 2013 Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in ...
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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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