Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence* ANWER S. AHMED, Texas A&M University MICHAEL NEEL, University of Houston DECHUN WANG, Texas A&M University 1. Introduction We provide evidence on the preliminary effects of mandatory adoption of International Financial Reporting Standards (IFRS) on accounting quality for a relatively broad set of firms from 20 countries that adopted IFRS in 2005 relative to a benchmark group of firms from countries that did not
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in choosing their courses in college. INTRODUCTION A labour force survey suggested that the Philippines has the highest unemployment rate among the countries from the Southeast Asia (Ericta, 2013). Mismatch graduates are believed to be a reason why the country has high unemployment rate. The reasons of these mismatches might be due to the produced graduates of colleges that do not fit the present demand of the economy, or the graduates were not capable of achieving the required skills the industry
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and comprehend the theories and help us to get more details for our paper. Starbucks is the top to become the most famous coffee chain store in the minds of customers. These researchers attempt to find out why Starbucks has been able to gain a lead in coffee chains. This research aims at verifying that the experiential marketing is not only a theory, but a practical strategy which can help an international coffee chain stabilize the repurchasing rate of customers and reach operational success
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Interpret the results that validate or modify the hypothesis Step 1—Observed Phenomenon Suppose you observe that an environmental phenomenon (e.g., rainbow trout, Salmo gairdneri are no longer present in a nearby polluted river). You could conduct research by examining the literature to determine what other studies have been done to help you find an explanation. However, the studies may not be directly applicable. You might want to design and conduct your own study. Step 2—Formulate a Hypothesis
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Tehran, Iran Abstract The aim of this paper is to identify the interpersonal communication skills that enhance organizational commitment. To do so in a descriptive survey, the models provided by Robbins and Hunsaker and by Allen and Meyer were used to measure interpersonal communication skills and organizational commitment respectively. The used tool was questionnaire. The statistical community included public organizations in Qom city among which two organizations were selected randomly. Sampling
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guidance and kind cooperation at every step of my endeavor on this report. I shall remain deeply grateful if you kindly take some pan to go through the report and evaluate my performance. My effort will be reworded only if it adds value to the research literature. Sincerely yours, _______________________________________ACKNOWDGEMENT First of all, I wish to thank the Almighty Allah, the Supreme Authority of the universe for immeasurable Grace and profound Kindness that he has bestowed on
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association with performance. The tools were adopted from the studies of Rice & Schneider (1994) and Smeenk et al. (2008). The top five, private sector universities of Karachi, as per HEC criteria, were taken as target sample to conduct the survey. This research affirmed that satisfaction is positively correlated with commitment and performance, and commitment also correlated with performance of faculty members of private sector universities in Pakistan. Keywords: satisfaction, commitment, performance, faculty
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purpose of this study is to develop the research on the relationship between Working Capital Management and profitability by investigating how it is affected by different company characteristics. A quantitative method was applied with philosophical stances in objectivism and positivism and deductive theory was used to approach the subject. From the theoretical framework, five hypotheses were established and statistically tested in order to answer our research question. The first hypothesis was formulated
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increase in the turnover rate and a decrease in employee morale due to an undisclosed dissatisfaction in the working conditions which also resulted in an increase in sick time used, and a decrease in work performance. A survey was constructed and implemented by Debbie Homer, HR Manager analyzing the frequency and descriptive techniques of the data received. The survey’s purpose was to elicit information to gain insight on the employee’s views on working conditions, fair treatment, level of compensation
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Gülden Turhan, *Ahmet Özbek Factors Affecting Consumers’ Behavioural Intention Towards Apparel Stores: A Test of the Mediating Role of Brand Satisfaction Abstract The research studied the factors that affect consumers’ behavioural intention towards apparel stores. Three different aspects of behavioural intention were examined: consumers’ purchase intention (PI), willingness to pay more (WPAY), and brand recommendation (RECM). Specifically the authors propose a model in which consumer satisfaction
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