Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Yousef Jahmani"'
Publikováno v:
Studies in Business and Economics, Vol 14, Iss 1, Pp 191-207 (2019)
The activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition. Although ABC provides m
Publikováno v:
Margin: The Journal of Applied Economic Research. 10:264-280
This article investigates earnings management during the recession and recovery periods (2008 and 2013) for S&P 500 companies. Using the modified Jones model, the results suggest that these companies managed their earnings in both periods, but they m
Autor:
Yousef Jahmani, Mohammed I. Ansari
Publikováno v:
International Journal of Commerce and Management. 16:86-94
This study examines the impact of managerial ownership on risk‐taking and firm performance. The study utilizes data for thirty randomly selected companies from four industries in four different sectors. Industries are oil & gas and field services f
Autor:
Yousef Jahmani
Publikováno v:
International Journal of Commerce and Management. 13:102-121
This paper investigates the impact of line of business and geographical segments information disclosure on the firms' perceived risk when either of them is disclosed for the first time without prior segmental information. British data for both treatm
Autor:
Yousef Jahmani
Publikováno v:
Journal of King Abdulaziz University-Economics and Administration. 12:155-182
Publikováno v:
International Journal of Commerce and Management. 9:20-34
This paper deals with the preferences of creditors and investors in Jordan regarding the credibility and use of financial statements audited by accounting firms with international affiliations compared to local accounting firms. Audit firms in Jordan
Autor:
William A. Dowling, Yousef Jahmani
Publikováno v:
Journal of Business & Economics Research (JBER). 6
The Sarbanes-Oxley Act (SOX) was signed into law in July 2002, with the express purpose of restoring public confidence in corporate financial statements. Prior to the enactment of Sox, investors suffered significant losses due to corporate failures b
Publikováno v:
Journal of Business & Economics Research (JBER). 8
The Financial Accounting Standards Board promulgated standard No. 142 in an attempt to improve the understandability of accounting information. This new rule eliminated the practice of automatically amortizing goodwill. No. 142 requires public compan
Publikováno v:
Studies in Business & Economics. Apr2019, Vol. 14 Issue 1, p191-207. 17p.