conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of ultimate shareholders and lower level of management ownership lead to more conservative financial reporting. We also find that political concerns and pressures among state-owned enterprises are greater than those among non-state owned enterprises, which leads to more conservative financial
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well-educated, skilled, mannered students according toneeds and requirements of the dynamically growing market. That’s why thescope of research is always there to find out what are the factors that affect theperformance of the students. There are two groups of students as generallyperceived i.e. those who improve and those who don’t improve. This study cancontribute to find out the factors, which are responsible for student’s inelasticbehavior towards study along with identifying those factors,
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Introduction “Question: How much money does the United States spend on public elementary and secondary schools? Response: Total expenditures for public elementary and secondary schools in the United States amounted to $632 billion in 2010–11, or $12,608 per public school student (in constant 2012–13 dollars, based on the Consumer Price Index). These expenditures include $11,153 per student in current expenditures for operation of schools; $1,076 for capital outlay (i.e., expenditures for property
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Universal Journal of Marketing and Business Research (ISSN: 2315-5000) Vol. 2(3) pp. 076-088, June, 2013 Available online http://www.universalresearchjournals.org/ujmbr Copyright © 2013 Transnational Research Journals Full Length Research Paper Accounting and reporting practices of NGOs- A case study Sanjib Kumar Pakira 1 and Amalendu Bhunia 2 1 Assistant Professor, Department of Commerce , Maharaja Manindra Chandra College 2 Associate Professor, Department of Commerce , Kalyani University
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is defined in line with the existing theoretical findings. Research hypotheses are defined according to the identified structural model. In order to test the defined structural model and research hypotheses empirical research was conducted on the sample of undergraduate students of the Faculty of Economics and Business in Zagreb. Research results indicate that the structural model has an acceptable level of fit to the empirical data. The estimated structural coefficients and indirect effect coefficients
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customers consider when they evaluate a restaurant’s cleanliness can be beneficial for hospitality managers who can use the information to increase their restaurant’s quality and to satisfy their customers. In addition, this study was conducted with two different cultural groups of customers: Westerners and Asians. Understanding how different cultures perceive restaurant cleanliness can help hospitality managers who plan to expand their
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jibs.net/ In this paper we examine foreign location choices of the top 100 US multinational corporations (MNCs) in 1980 and 2000. We first ask whether there has been a change in MNC foreign location choice in this two-decade period. Second, we explore the underlying reasons of location change by focusing on country-level factors, accounting for firm-, industry — and regional-level explanations. Our findings suggest, first, that the extent of MNCs’ activities around the globe is more extensive than assumed
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TABLE OF CONTENT S.NO. | CONTENTS | PAGE NO. | 1 | Scope of the research paper | 3 | 2 | Introduction | 3 | 3 | Research methodology | 3-4 | 4 | Conclusion | 4 | 5 | Limitations and future direction of research | 4-5 | | (a) Limitations | 4 | | (b) Future direction of research | 5 | BEST PRACTICES IN ESTIMATING COST OF CAPITAL 1. THE SCOPE OF THE RESEARCH PAPER: It is a survey research paper presenting the results of the cost of capital survey of advisors, corporations
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Hafeez Kaswuri2, Betsabeh Aghashahi3, Muslim Amin4, Wan Khairuzzaman Wan Ismail5 1 International Business School, University Technology Malaysia Abstract. Purpose - This study examines the relationship between motivator and hygiene factors of the two-factor theory and job satisfaction of Gen-Y. Design/ Methodology/ Approach - Totally 128 full time Gen-Y employees of the Malaysian Administrative and Diplomatic officers completed a questionnaire measuring their motivator and hygiene factors and job
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phenomena. This paper aims at giving a contribution to the ongoing discussion about open source business implications. The research hypothesis is that open source represents a disruptive innovation for the software industry. The purpose is to understand, through case study research, how open source companies can develop successful business models. Funambol provides an interesting example of an optimized business model, able to leverage the open source advantage in an emerging market. The paper is structured
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