Share this: Facebook Twitter Reddit LinkedIn WhatsApp Dividends: Steven M. Sheffrin (2003) Dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders. DIVIDEND PAY-OUT RATIO: Van Horne (2002) it is the ratio of amount of dividend/share to earning per share (EPS). DIVIDEND YIELD: Van Horne (2002) it is … Read More
Share this: Facebook Twitter Reddit LinkedIn WhatsApp Purpose – The purpose of the study is to examine whether Egyptian listed firms engage in earnings management to meet or beat earnings thresholds, particularly, earnings level (avoiding losses) threshold and earnings change (avoiding earnings decreases) threshold. Design/methodology/approach – The study uses the distribution of reported earnings approach similar to Burgstahler and Dichev … Read More
2.0 Introduction The previous chapter has discussed the enquiry of the study, highlighted the overviews background of the company.This chapter looks at the concept of cash flow statement as given by other authors and researchers with importance to accountability, profit measurement, solvency, ambiguity, and disclosure and their specific relevance for proper financial management of commercial … Read More
Share this: Facebook Twitter Reddit LinkedIn WhatsApp This chapter examines the various and diverse definitions, views, theories and models associated with corporate governance concept and it also emphasises on what constitute a good corporate governance structure and finally the relationship between corporate governance and its corporate competitiveness and firm performance. Overview of Corporate Governance In this world of constant changes, … Read More
Literature Review Regarding the Roles of Females in Accounting Globally The rate of progression of females to partner level in accounting firms is becoming an increasingly important topic within the profession. With the majority of entrants,….%(___) to the profession now female, the retention and development of women should be a priority within the industry … Read More
Abstract: The primary purpose of the study was to investigate, for the first time in the Cyprus-specific accounting environment, the similarities and differences related to generational work values and beliefs of individual accountants; members of the two prevailing generations, X and Y. Adopting a quantitative methodology, a survey was administered to a randomly selected sample … Read More
Share this: Facebook Twitter Reddit LinkedIn WhatsApp 2.1 Introduction This section reviews the extensive literature – academic, legislative and policy, in the field of corporate governance and voluntary disclosures with a view to identify the gaps, if any, in existing research in terms of voluntary disclosure studies in India. Based on the literature, a hypothesis is postulated on the on … Read More
Share this: Facebook Twitter Reddit LinkedIn WhatsApp The objective of this dissertation is to review and critical evaluation of alternative valuation methods complimentary to the Standard Discount Cash Flow model and the impact on management decisions within the mining industry using the Rio Tinto QMM project as an applied example. The objective of this dissertation is to explore Sustainable and … Read More
Commercial banks are major players in the banking system. They are the largest and most important suppliers of funds in the banking system. Commercial banks initially placed under supervision of the BNM in 1959. Prior to the inception of BNM, commercial banks had only to comply the companies Ordinance 1948. The Banking Act 1973 was … Read More
Islamic Banking presupposes from another banking system which is not Islamic. The one which is not Islamic has been in use for the last several centuries, in almost all the world, including the Muslim World. Several countries of the Muslim world are now trying to switch over to the Islamic banking system, and some of … Read More
