Browsing Accounting and Finance Conference Papers by Subject "150103 Financial Accounting"
Now showing items 1-4 of 4
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The impact of legal origin on the relationship between analyst following and recognised intangibles
(Accounting and Finance Association of Australia and New Zealand, 2010-07-01)This study examines whether legal origin has an impact on the association between analyst following and intangibles recognised in corporate financial statements. Using a sample of 7,233 company-year observations from ten ... -
Students' perceptions of the use of an e-workbook as a revision and learning reinforcement tool in accounting education
(Auckland Region Accounting, 2013)This study examines students' perceptions of the use of an online accounting eworkbook as part of the blended learning approach in financial accounting. Students in an intermediate financial accounting course were given ... -
Usefulness of annual Reports : perceptions from Sri Lanka
(2019-12-02)The IASB standards (IFRS) guide general purpose financial reporting (GPFR) Conceptual framework for financial reporting Which Qualitative Characteristics (QCs) are perceived important in investment and lending decisions? IASB ... -
Usefulness of annual reports : perceptions from Sri Lankan investors and lenders
(2019-09)Both the 2010 and 2018 version of International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting recognise investors and lenders as the main user groups of financial reports since they are ...
