The ownership structure of the Indonesian Listed Companies tends to be concentrated, and family is the dominunt controller. The family domination causes agency problem to non-family investor. By inves...
Most universities and higher education institutions in developing countries seem to concentrate on areas of specializations inteaching accounting. Many do not seem to give attention to general educati...
Allah made trade lawful and forbade ribaโ (the Holy Quran 2:275). Islamic literature interprets โribaโ to โinterestโ. Moslims perceive interest forbidden and avoid it. This affects adversely money and...
Drawing on marketing concepts, this study was undertaken to determine whether auditors in Botswana have positioned themselves to provide the best customer service to their clients. Auditors in Botswan...
The dividend Yield and Price Earnings Ratio are two widely used measures of share valuation. This paper presents the value relevance controversy of these two measures. It reveals that both D/Y and P/E...
Every year Rothmans International Group publishes a geographical business report. In this report the different Asian geographical regions are compared with one another concerning profit,...
A major strand of management accounting research has been the application of contingency theory to the analysis and design of management accounting systems. In particular, these studies have focused o...