... to environmental data did not increase investment to achieve environmental objectives. United States of America Investments Decision making Accounting information Environmental accounting Sustainability balanced scorecard Investment decisions Decision strategies Environmental costs and benefits...

...Chunhui Liu © Emerald Group Publishing Limited 2013 --> Accounting standards Auditing guidelines China Financial reporting United States of America Article Type: 2012 Awards for Excellence From: International Journal of Accounting and Information Management, Volume 21...

..., product popularity, and product ratings? 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...

... Publishing Limited 2013 Accounting Earnings Cash flow Returns Financial accounting Operating cash flows Earnings quality Firm valuation United States of America Accrual accounting highlights the primary role of earnings in assessing a firm's performance and value. Financial...

.... The latest credit crunch showed the wisdom of companies that avoided operating on a shoe string (Karpoff et al., 2008). Borderline legality Fraud Organizational risk Managerial risk Organizational slack Restatements Risk management United States of America Early detection...

... traders. 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...

... of their popularity in 53 pertinent studies (Hossari and Rahman, 2005). The outcome was a list of 48 operational ratios. This study makes use of 21 out of the 48 ratios. The reasons are discussed in more detail in Section 4.1. © Emerald Group Publishing Limited 2012 United States of America...

... IT initiatives could be more effectively and efficiently adopted by organizations. United States of America Information systems Process management Change management Information strategy Green IT IT adoption In recent years, the magnitude of ecological sustainability has stimulated increasing...

... 2012 United States of America Financial reporting Risk assessment Sarbanes‐Oxley Accounting Information systems Financial statement risk assessment Entity‐level controls Process‐level controls Internal controls It is challenging for students taking accounting information...

... 3 outlines the data selection process and our methodology. In Section 4, we present our empirical results and discuss their implications, and we conclude the paper with discussions on the ways forward in Section 5. United States of America Commercial banks Accounting standards Finance...

... 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 responsibility may attract better employees...

... States of America R_it = the daily return for firm i for day t. The next two columns (columns 5 and 6) of Panel A present the regression results based on equation (5). We observe that the coefficients of ΔACCR, ΔCFF (w/o CF123R) and CF123R are all significantly, positively associated...

... Financial reporting Auditing guidelines China United States of America Before March 4, 2008, US‐listed foreign issuers of securities were required to either prepare financial statements in accordance with US‐generally accepted accounting principles (US‐GAAP) or include reconciliation to US‐GAAP...

... 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...