Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2016, Vol 6, Issue 3
Abstract
Authors and Affiliations
Chandrasiri Abeysinghe, Dinushika Samanthi
Keywords
Related Articles
- EP ID EP133464
- DOI 10.6007/IJARAFMS/v6-i3/2161
- Views 117
- Downloads 0
Fundamental Human Right to a Healthy and Ecologically Balanced Environment in the Light of ECHR Decisions
Fundamental human right to a healthy and ecologically balanced environment as a relatively new law, contained in the third generation, the "rights of solidarity" is not expressly established major international treaties,...
Corporate Social Responsibility: Driving Dynamics on Firm’s Profitability in Ghana
This study analyzes the relationship between corporate social responsibility (CSR) and company’s profitability (CP) in Ghana with the utilization of mixed data, obtained from sixteen (16) firms' audited annual report and...
An Assessment Study on the Efficiency of Banks through Data Envelopment Analysis (DEA). Case Study: A Bank Based in Tehran
Due to their specific economic conditions, banks and financial institutions in Iran are among the most important economic entities. For that reason, the Iranian economic development involves how those institutions perfor...
Earnings Management Behavior with Respect to Goodwill Impairment Losses under IAS 36: The French Case
This study investigates how reporting incentives influence firms’ accounting choices when they are required to use standard IAS 36 to account for goodwill impairment. Specifically, we examine if earnings management motiv...
The Effect of Mandatory Corporate Social Responsibility on Accounting Conservatism in Tehran Stock Exchange Corporations
The present research investigates the effect of mandatory corporate social responsibility (CSR) components on accounting conservatism in Tehran stock exchange corporations. The information panel regression analysis has b...