... 2013 United States of America Investments Decision making Accounting information Environmental accounting Sustainability balanced scorecard Investment decisions Decision strategies Environmental costs and benefits increasingly influence management strategy and investments [1...

... major area to work on towards improved comparability. Keywords Accounting standards, Auditing guidelines, China, Financial reporting, United States of America www.emeraldinsight.com/10.1108/18347641111105917 This article originally appeared in Volume 19 Number 1, 2011, pp. 24-33...

... and Whitten, 2006). Punit Ahluwalia can be contacted at: punit@utpa.edu © Emerald Group Publishing Limited 2013 Electronic commerce Web sites United States of America Electronic markets E‐retailers Social and cultural shopping events Sale promotions B2C shopping E‐retailer website...

..., below are the details. C.S. Agnes Cheng can be contacted at: acheng@lsu.edu © Emerald Group Publishing Limited 2013 Accounting Earnings Cash flow Returns Financial accounting Operating cash flows Earnings quality Firm valuation United States of America The benefits...

... Organizational slack Restatements Risk management United States of America We propose that in order to prevent fraud it could be useful to position a company along the continuum of legal to illegal behaviors divided into three domains: the domain of legality, the domain of borderline legality...

.... Nancy Mohan can be contacted at: Mohan@udayton.edu © Emerald Group Publishing Limited 2012 United States of America Accounting Compensation Stock options Executive compensation Incentive stock options Restricted stock grants SFAS 123(R) Accounting for Stock‐Based Compensation...

... Publishing Limited 2012 United States of America Accounting Modelling Business failures Corporate collapse Financial ratios Multiple discriminant analysis Multi‐classification constrained‐covariance regression analysis The shift from univariate to multivariate ratio‐based modeling...

.... reducing consumption due to resource restrictions; and 3. complying with the local law (Velte et al., 2008). United States of America Information systems Process management Change management Information strategy Green IT IT adoption Esty and Winston (2006...

... that banks use fair value measurements to manipulate earnings. Gin Chong can be contacted at: hgchong@pvamu.edu © Emerald Group Publishing Limited 2012 United States of America Commercial banks Accounting standards Finance Earnings management FAS 157 Fair value measurements Performance...

.... 5. Framework Workpaper – A Summary of Internal Control Deficiencies and the Rationale for Evaluating Deficiencies. 6. A generic sample of a Financial Statement Risk Assessment Memo. United States of America Financial reporting Risk assessment Sarbanes‐Oxley...

... Emerald Group Publishing Limited 2011 United States of America Corporate social responsibility Consumer behaviour Management strategy Economic recession Economic sustainability Corporate strategy Stakeholder analysis Ethics It is generally believed that firms with good social...

... at: mhossain@memphis.edu © Emerald Group Publishing Limited 2011 Accounting Benefits Cash flow Accounting valuations United States of America In December 2004, Financial Accounting Standard Board (FASB) issued revised Statement of Financial Accounting Standard (SFAS), 123R (FASB, 2004...

... by IASB and US‐GAAP right before the release No. 33‐8879 takes effect and a more complete investigation of major causes for any existing differences. Accounting standards Financial reporting Auditing guidelines China United States of America Before March 4, 2008, US‐listed foreign...

... 2009 Earnings Capital markets Public sector organizations United States of America Earnings better gauge corporate financial performance than operating cash flows, because accruals address timing and mismatching problems underlying the contemporaneous operating cash flows. However...