financial literacy of investors reduces uncertainty on future decisions and increases predictability of investment policies in financial markets. thus, the lack of clear information on financial markets is a determining factor in the arrival of domestic and foreign capitals and their quick exit in case of crisis. the lack of transparency and basic knowledge on decisions and failure to provide r...

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

This study investigates the impact of the quality of disclosures of financial reports of the listed firms in Taiwan under her first full adoption of International Financial Reporting Standards (IFRS) in 2013. We select the semi-annual reports of firms in the three main industry sectors of high technology, financial service, and biotechnology representing 80% of the capital market in the first y...

Little is known regarding the form executive support should take for the progressive use of information technology and information systems [FT] within organisations. This study applies the theory developed by Jarvenpaa and Ives (1991) who examined two forms of support provided by chief executive officers. These were executive participation, a set of IT-related activities, and executive involvem...

Precise, reliable and real-time financial information is critical for added-value financial services after the economic turmoil from which markets are still struggling to recover. Since the Web has become the most significant data source, intelligent crawlers based on Semantic Technologies have become trailblazers in the search of knowledge combining natural language processing and ontology eng...

The ACRONYM Project began in April 1994, funded by the British government and industry for three years. It is a collaborative project, its partners being the University of Liverpool, FT Info (the archiving branch of the Financial Times), and the Press Association (a news agency supplying news to the regional press). The project has as its objective the development of an automated system for ide...

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC sys...