Science topic

Accounting - Science topic

System of recording financial transactions.
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X variable and changes in Y are observed but what are conditions that distinguish it from mere correlation. 
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  • The cause must occur before the effect.
  • Whenever the cause occurs, the effect must also occur.
  • There must not be another factor that can explain the relationship between the cause and effect.
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In the light of accounting standard can we test these parameters for the purpose of studying disclosure of accounting policies?
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What Is Disclosure?
  • Federal regulations require the disclosure of all relevant financial information by publicly-listed companies.
  • In addition to financial data, companies are required to reveal their analysis of their strengths, weaknesses, opportunities, and threats.
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Hi,
I would like to include a control variable whether a company is audited by the big four or not? However, in which database the information would be available in yes or no format. I checked Eikon but didn't get the data. Would be glad if you kindly guide me in this regard. Thank you.
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You can find this information from the audited report of these companies.
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I have been doing research on different issues in the Finance and Accounting discipline for about 5 years. It becomes difficult for me to find some topics which may lead me to do projects, a series of research articles, working papers in the next 5-10 years. There are few journals which have updated research articles in line with the current and future research demand. Therefore, I am looking for such journal(s) that can help me as a guide to design research project that can contribute in the next 5-10 years.
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You don't need to look for any journals.
All you need to do is narrow your search to topics listed in "special issues" and "call for papers". Top publishers e.g. elsevier, wiley, T&F, Emerald, etc., often advertise call for papers and special issues of journals. The topics in the special issue or call for paper can give you some hint on current and future research trends. I think this is the standard practice in academia.
I hope this advice helps.
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Social accounting.
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Dear Abdulnaser,
The article entitled "Non-financial reporting research and practice: Lessons from the last decade" contains a detailed response to your questions. You can find the paper on the following links:
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I intend to use the composite variable in regression analysis. I want to develop a composite variable using three variables. One of them is a dummy variable, one variable has values ranging from 0 to 50, and one variable has quite large values.
The study is in the field of accounting and economics.
I really appreciate your valuable insights.
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What is your purpose for using the composite variable, or is your intended composite variable is sub-dependent variables.
Good luck with your work.
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Dear Researchers,
I am a doctoral student in Greece in the area of corporate governance, and currently, I study private family SMEs. In particular, my research is to examine their characteristics in relation to their performance and I want to focus is in a limited geographical area in Greece. While there is not an official database of SMEs in Greece, from the literature that I read, surveys and interviews are the most frequent method for data collection. What is your opinion about the data collection process and analysis and also the relevant corporate governance theory? What should I pay attention to in general on this issue? It would be a problem to focus on a limited geographical area?
Thank you in advance for your answers.
Pantelis Papanastasiou
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Accounting traditionally is presented as describing efficiently flux (what comes in, and goes out) and stock (what is held, at a given time), and as debit and credit. It is also about matching the terms of an exchange.
How can we move the model beyond the basic number-based description, into more data-rich (including metadata, descriptors, etc) frameworks, while benefiting from the deep and long experience of accounting over human history?
With Matrices of sets [1], a first endeavour was made to describe objects rather than numbers attached to them (price, quantity, measurements and features).
With Matrices of L-sets [2] we are going one step further, distinguishing actual assets (as classical sets) and wish lists, orders, needs, requirements which are not yet owned or available. We show how an operational and computable framework can be obtained with such objects.
References:
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Hi! Some people say that blockchain will change the traditional accounting model. Some more information in my latest paper published. Please, see attached.
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Being an academic of finance and accounting subjects, I always look for new and contemporary ideas, thoughts, research, methods, models, processes involved with the research in the broad area of finance and accounting. once I found a website containing researches in the last 10 years, but unfortunately I lost it in the bookmarks.
Can we share the sources for getting such resources for learning and enrichment of knowledge in Finance and Accounting?
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AI on Accounting
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Dear RG community,
Because I'm currently working on a paper that should be finished soon, I would like to know what approximately is the average/maximum number of words for a scientific article in the field of financial accounting e.g. for journals as the Journal of Accounting, Auditing & Finance or the jounal of Accounting and Business Research.
Thank you for your information.
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accounting journals are
IJCR
IJFA
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I am doing my thesis where I look at overall level of both accruals and relative earnings management. Followed by I look at substitution between the two. I have gone through several studies but still aren't sure on the sign of the AEM. So for AEM I believe the higher the magnitude the greater the AEM so a + sign.
Given substitution between the two I believe I should see negative sign for both AEM and REM.
If anyone could clarify on the following would be helpful.
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You may want to read the following paper to help you out:
Evidence on the trade-off between real activities manipulation and accrual-based earnings management‏
AY Zang - The accounting review, 2012‏ - meridian.allenpress.com‏
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The development of accounting and financial reporting should be correlated with technological progress in this area, i.e. should take into account the development of IT applications that are commonly used in accounting, accounting and financial reporting in business entities. In addition, in recent years, instrumentalization, standardization and computerization of conducting economic, financial, indicator, fundamental analyzes, etc. supporting reporting processes have been developing rapidly.
In addition, computerized analytics concerning the processing of data generated, among others, in accounting systems on Business Intelligence platforms are also developing. Analyzes carried out in the cloud using Business Intelligence based on data collected in Big Data database systems support financial management processes and management of the entire economic activity conducted by a specific company or financial, public, etc. institute.
Do you agree with my opinion on this matter?
In view of the above, I am asking you the following question:
What are the main determinants of the development of accounting and financial reporting?
Please reply
The issues of the use of information contained in Big Data database systems for the purposes of carrying out Business Intelligence analyzes are described in the publications:
I invite you to discussion and scientific cooperation
Best wishes
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Dear Agumas Alamirew Mebratu,
Thank you for your reply, ie for your views on the main determinants of accounting development and financial reporting influencing the country's accounting development.
Thank you, Best regards,
Dariusz Prokopowicz
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I would like to learn different tools and techniques of volatility analysis. It may be useful for developing forecasting future trends of stock price, exchange rate and also other characteristics of financial instruments. Therefore, may I request you share on this topic? You may share literatures, books, training materials, software manuals etc. I hope this discussion will help us all.
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Great discussion
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I'm an electronic engineer and working in this field for quite a while. now almost all jobs in the industry are defined and done in the form of a project.
recently I am exposed to a lot of accounting concepts and their similarity with the concept of the project piqued my interest.
yet I wasn't able to find a recent, referrable paper on this subject.
I appreciate it dearly if you recommend any paper on this matter.
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Thank you all for your answers. they really helped a lot
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Dear colleagues,
Can you, please, share some useful teaching tips for teaching accounting and finance courses on-line? Some useful web-sites/tools/sources will be really helpful. I would like to make my online accounting courses interesting, useful and attractive for students.
I like the website: http://teachingandlearningtoolbox.com/ where you can get a list of different digital tools. But can you share the tips that you really used and that worked well?
I want to change students' opinion that "accounting is boring"! :-)
Thanks a lot for your input and help!
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Dear Tatiana,
I agree with you "our students oppinion Accounting is boring!!" beacause Accounting is a career not a theoretical materials and they must practice its application to learn it. I suggest online CMA courses will be useful for achieve that.
Best regards,
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I'm writing a final dissertation about the IAS 38 and the earning management policies.
In order to enhance the topic I'd like to insert a case study. Do you know any company that in the recent years has been accused of earning management due to R&D costs manipulation or for intangibles recognition?
It would be very helpful!
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In fact I did not know a company facing problems in this area, But I will inform you if I get any useful information .. Best regards.
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please give us an example
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I agree with your statement. Also the agency problem will increase, because I assume that earnings management will increase due to pandemic. And as we know there is a direct relationship between earnings management, information asymmetry and agency problem.
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Should it be internal? By the management board and CFO? Should it be an external appraiser, business advisor, accountant, consulting firm? Especially for a start-up.
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Normally it will be carried out by management staff, owners, investors and interested acquirer parties. Independent parties like regulators and auditors also have a view.
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The accounting profession will face significant changes in the next decades, and professional organizations, their members, and educational institutions should respond.
Is there a Need to Change Accounting Standards With Evolving Technology?
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From my point of view, as a result of the tremendous development in information technology and its reflection on the profession of accounting and auditing and the emergence of big data, this calls to the initiative of associations and accounting bodies to reconsider or add some things that must keep pace with the development taking place in information technology.
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Hello dear scientists,
I suggest to answer here those people who can be a reviewer for a book/monograph in accounting, taxation, auditing or statistics fields in English or German.
It will help us to create a community for each other in the future 😉
Best regards.
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Preferably someone who has published and written on the subject matter in a journal and book. Most journals will choose a reviewer who has contributed to the journal on the same topic. It is as independent as that.
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I want to research the impact of internal audit function on the work of external auditor, I will extend the research by showing the extent of the impact of internal auditors relating to some factors such as independence, integrity, and transparency on external auditors work.
I will collect the data by using survey and the sample from external auditor firms.
I am new at this, so I am trying to figure out which test I need to use to analyze my data and the reason behind choosing that test, also did am I correct in choosing only external auditors as sample?
thanks in advance
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فرضيات البحث هي التي تتحكم في ذلك
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I'm looking to create a data set for all known cases of Corporate Fraud (Financial Statement Fraud in particular) for the purposes of training Data and Machine Learning Fraud Detection Models. If there are any official or reliable sources that you know of that list such companies with the time period in which such fraud too place, please do let me know.
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In order to discourage companies from tax evasion, this method should be adopted globally.
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**Deleted**
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The paper below deals with similar issue. You may want to check it out.
A comparison of budgeting and accounting reforms in the national governments of France, Germany, the UK and the US‏
R Jones, E Lande, K Lüder… - Financial Accountability & …, 2013‏ - Wiley Online Library‏This paper compares technical aspects of accrual‐based budgeting and accounting
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Dear researches, I want to use proxies for "operation complexity" in my master thesis. Can you help me?
I want some quantitative materials, which are disclosed in financial statements.
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I would not rely only on the financial statements when assessing a company's complexity. Complexity is likely to encompass qualitative non-financial issues including reliance on technology, supply chain risk, the complexity or otherwise of workforce industrial relations and the competitive and regulatory landscape.
But if you wish to start with financial statement indicators of complexity, you might consider:
  • the stability (or instability) of cash flows from year to year
  • the extent to which cash flows need to be invested back into the business rather than returned to shareholders
  • the level of borrowing, which could indicate how much risk management are dealing with.
But I do recommend you then include consideration of the kinds of qualitative factors mentioned in the first paragraph above. Or if you cannot include them, then at least reference them in your commentary as requiring further research.
Here are a couple of relevant published papers on risk management which you may wish to refer to and include in your bibliography:
Technical Report Risks in supply chain
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hello dears, I have just interested in IFRS9 ECL models. I have three question and I appreciate all answers.
1) which models are best for pd, LGD & EAD calculation when I have scarce (about 5-7 years quarterly data) data?
2) can I calculate lifetime PD without macroeconomic variables and then add macro effects?
3) when I use transition matrix approach how have to estimate "stage 2" for earlier period, when IFRS9 was not valid and there was not any classification by stages.
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Answering:
(2) PD without macro-variables will be just point-in-time PD. If you are interested in forward-looking PD, you have to add macro variables (easily using 1 above, for example).
(3) Bayesian methods again will help for rigorously adding expert criteria to stage calculations through prior information.
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Sharing economy is a term for a way of distributing goods and services, a way that differs from the traditional model of corporations hiring employees and selling products to consumers. In the sharing economy, individuals are said to rent or "share" things like their cars, homes and personal time to other individuals in a peer-to-peer fashion. one of the best example of shared economy is Uber Technologies Inc. So, My question is "how can we prepare the financial statements of like these companies? is there any accounting standard to deal with them?"
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In some cases, this sharing economy looks more like a means for exploiting the weakest than a means for sharing goods use. For example, in the case of Uber drivers or food delivery. Some examples below:
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I am carrying out my postgraduate thesis project on the extractive industry firms and their reporting practices.
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I am planning to do my dissertation in' How microeconomics theory can be applied to auditing?'
After a thorough reading I found three microeconomics theories (moral hazard, adverse selection, signalling) also (insurance ,agency and information hypothesis) that have been applied to auditing. However, I am quite reluctant which hypothesis should I apply to carry on my research. I assume (by observing the role of external auditor in bankruptcy cases before companies went to bankruptcy and whether the companies have used one of the big four to signal high quality of financial statements to investors) I can address the research question. Also, what is the methodology that can be applied for such a research?
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But big auditors do not always provide high quality of financial reports. Even some prior studies in auditing have established that. But if you can argue well and back up with strong evince it may stand.
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For example: ROA (%) = 0.25 + 0.15 (Debt/Equity) +0.25 (Market to Book ratio) + e
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If it is multiple OLS then One unit change in independent variable causes beta change in dependent variable. In other words, one unit change in Debt/Equity (whatever % or without) increase 0.15% ROA (if you measure in %).
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Yes, the processing of large data sets in Big Data database systems can support the analysis of data from the company's accounting, including conducting Business Intelligence analytics, including multi-criteria economic, financial and indicator analyzes.
Do you agree with my opinion on this matter?
In view of the above, I am asking you the following question:
Can the processing of large data sets in Big Data database systems support the analysis of data from the company's accounts?
Please reply
I invite you to discussion and scientific cooperation
Best wishes
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Indubitably , as you have astutely predicted, Big Data and Machine Learning are most likely alternatives for future data analyses.
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What is the best indicator to Measure firm performance? Revenue? Profit? Liquidity? Gearing?
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Muhammad Farrukh
the proposition that core philosophy of the business is customer satisfaction but for what? for profit for sure. But the best indicator to track is CX & CBBE.
If i am given option to track among two indicators Profit or Customer Satisfaction & Net promoter. I will track, the customer satisfaction & NPS, if satisfaction/NPS is growing, I will cross-sell & up-sell more products to earn more revenue.
If satisfaction is less, Customers dont like my existing products, for sure, I will be in more trouble.
Now imagine, someone selected the profit , if his profit is increasing, he will assume that customer are satisfied, thats what Nokia did. They were looking at one side of the picture, the upper layer of Ice-burg.
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When we only know about its current price in the market, life span & not knowing its original cost and salvage value.
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Dear Wasseem
Assuming a zero salvage value does not cause the asset to be overvalued. A zero salvage value (using straight-line depreciation method) does cause the annual depreciation to be the highest (assuming not reverting to market value based accounting midstream) and the asset value to be the lowest (i.e. potentially an undervalued asset). The instant you estimate the salvage value to be greater than zero than the annual depreciation expense declines and the asset value throughout the remaining life of the asset increases.
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I tend to consider mathematics the body of axioms, definitions, systems of logic, and their results. If you're not adding to this body, you're not doing mathematics.
Arithmetic, calculating, solving, and so on, just seem more like accounting than mathematics. If anything, I would call these things "calculus" after the original Latin root word, referring to a stone used for counting.
Maybe it's pedantic. But I don't think so. A lot of people who "hate math" really hate "calculus." And honestly, being good at mathematics, at constructing proofs, etc is so different from being good at working with numbers. I'm decent at the former. I'm horrible when it comes to the latter.
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Ahmed Chahtou, among other things, it is frustrating that so many people believe that mathematics is all about numbers and calculations. That misconception is also unhealthy for the field.
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can you please suggest international standard refererence text books on Management Accounting?
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(Principles of management by Terry Franklin), Frankwood, R S N Pillai
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Negative externalities distort the market mechanism. Wouldn't passing entries for them in books of accounts be a possible solution?
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Mr. Sud you have asked an important question. Negative externalities cannot be brought under the Accounting system of any firm because you need prices to value them and we know with externalities competitive prices donot reflect Pareto Optimal values of commodities so the accounting prices if they are market prices will be second or third best. However, that is not to say that in Economies with negative or positive externalities to firms and consumers, Financial Prices using say the CAPM will not work or that financial markets will not be efficient at least in principle. They will be , however, if financial markets in their turn are incomplete then there will be problems of financial asset pricing for new assets which are introduced in the market. Please see my paper on Imperfect Asset Markets on www.researchgate.net/profile/Soumitra_Mallick. If financial investors do not care about externalities beyond what the firms have already taken into account then markets can be at Arrow-Debreu equilibrium and efficient on the basis of information that investors have.
Soumitra K. Mallick (CA)
for Soumitra K. Mallick, Somak Raychaudhury, Sandipan Mallick and others
RHMHM School,
USA, Japan, India
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How can i use game theory to FDI fall into particular country?
I believe one can use Game theory and come up with the model for the particular FDI investment fall into a given country.
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If we have to calculate annual imputed cost of a fixed capital like that of a building where the SME unit is functional. What are the different ways to do so?
i.e. we have to calculate annual value of a fixed capital or annual fixed cost.
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1. SUBSTITUTE, how much does it an equivalent cost if we obtain a substitute?
2. REPLADEMENT cost is a second way. If this building is destroyed, how much will itcost to get a replacement?
3. FAIR MARKET VALUE is the third way. Under the same condition and age, what is the fair mzrket value of this builting?
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I will do an Internship at one of the big four at Financial services. I'm free to choose any audit topic.
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Chris Kelly, that's right.
And more than that, I feel like some large audit companies might have spotted frauds but looked the other way because of the fear of loosing a client if they made the fraud public.
Therefore, I have thought for a long time that if there was no 'client- service provider' relationship between audit companies and audited companies (for example, if audit companies were publicly appointed), frauds would arise earlier.
Maybe this could be analysed.
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1. ABC had a positive and NON-SIGNIFICANT impact on XYZ
2. ABC had a positive and NOT-SIGNIFICANT impact on XYZ
3. ABC had a positive and INSIGNIFICANT impact on XYZ
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None is adequate but i can see how attempting to meet an editor‘s restriction on page or words will make one to squeeze in that. When one is writing to
other professional who understand restrictions by editor, one tries to get in the most Important results first before worrying about those that supports the null.
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in computation of operating profit whether depreciation should be deducted or not?
if depreciation is not deductable, then PBDITA can be considered as a measure of operating profit.
thanks in advance.
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'Operating profit' is the operating income from revenues minus cost of goods sold and operational expenses, excluding amortisation and depreciation .
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Sometimes its very necessary to find appropriate journals to submit articles but its also necessary to know the impact factor.
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@Abu Hashan Md Mashud
As a search engine, you can search https://www.scimagojr.com/ that contains the reputation journals but it has different calculations for the SJR factor rather the Thomson Reuters. If you need to check if it's a journal in the master journal list or not you can check the clarivity analysis master journal list (http://mjl.clarivate.com/ ).However, the Journal Citation Report (JCR) managed by Thompson Reuters, releases impact factor each year that can be purchased or some researchers may provide it for free (just needs some deep Googling).
Also, You can search the scopus website for the journal name https://www.scopus.com/home.uri
More over,, you can download the impact factors for journals in 2017 (Thomsen Reuters - uploaded by Murtaza Sayed ) here:
Some other links that may be useful (I'm not completely sure of them, but you can try)
Other documents uploaded by some reseachers:
Journal/Conference titles indexed in Scopus: List of Journal/Conference titles listed in Scopus, updated in 2018
InCite Journal Citation Report (Thomson Reuters Impact Factor) - 2018 (https://sites.google.com/a/koyauniversity.org/dqa/incite-jcr-thomson-reuter
Journal titles indexed by/member of the Directory of Open Access Journal (DOAJ), updated for 2018: https://docs.google.com/spreadsheets/d/1TF4FSlyyNIX6MdVUbD9zoLht2q3XhzerDe9Kf0k4DRs/edit#gid=719492038
Take care that ...many journals gave created their own impact factors which are fake.
Good luck
Samaa Shohieb
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For the purpsoe of writing journal entries, we classify the accounting itmes into three categories, Real, Personal and Nominal Accounts.
If we create Provisions like 'provisions for doubtful debt' or 'provisions for taxation', under what category, do we classify the provisions (whether real, personal or nominal).
thanks in advance
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The term provision is usually a liability under International Accounting Standards. There is a specific accounting standard which is IAS 37 - Provisions, Contingency Assets and Liabilities. The provisions are IAS 37 deals with probable future expenses of unknown amounts and timing arising out of legal or moral obligations (those which the reporting entity has disclosed in the financial statements). These could be clean up costs, redundancy payments etc. The treatment of these transactions is Debit (Dr): Expenses A/C - Provision Credit (Cr): Payable A/C. The accounts involved here are Nominal Accounts.
Provision for Bad Debts is usually determined by Prudence Concept which IASB has recently noted its importance having downgraded it. It encourages preparers of financial statements to avoid overstating assets and income but also avoid understating expenses and liabilities. An entity must make a provision for bad debts once certain conditions have been made according to entity's credit policy or industry norms. Central Banks usually issue directives for financial institutions on how to deal with provisions on toxic loans. Provisions in this regard are categorized as specific and general provisions. Nominal Account is the Provisions A/C while specific borrowers are personal accounts.
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can anybody suggest a few ABDC listed Accounting Journals, which have zero processing and publication fee and publish the articles in short period of time(not more than six months).
thanks in advance
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Seriously, a good journal's review process is more than six months, and then a year or more before it is in an edition. There is no such thing as reputable quick publishing. If you pay money to quickly publish, you might as well throw your money away.
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any ideas or articles on what board diligence is under corporate governance?
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The modern corporate model implies the combination of legislative and self-regulating distribution, where universal principles of transparency, accountability, fairness and responsibility are secured.
There should be a Corporate Governance Code.
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What is financial literacy and how does it differ from financial intelligence?
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“Literacy”, means “the ability to read and write”. Thus, “Financial Literacy” means the ability to read and write numbers and figures. “Intelligence” means “the ability to the understand situations”. So “Financial Intelligence” is means to interpret the numbers and figure out what they are telling us.
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The topic I chose is the comparison of accounting education system between Australia and China. I am preparing my proposal and looking for some inspiration for the research question/aim.
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I follow the same thinking, could you apply convergence of accounting based on IFRS Foundation ( http://www.ifrs.org/ )
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what is the difference between fair value and fair market value ?
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Tax regulations and the American Society of Appraisers define fair market value as
The amount at which the property would change hands between a willing buyer and a willing seller, when the former is not under compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of the relevant facts.
The accounting standards define fair value as
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
I agree with these definitions. As we can see similarities are more apparent than differences.
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GICS/GRI/ISIC and NAICS all have their own databases (some beyond a membership access or paywall) where the constituent firms may have different names. Is there a centralized place where a single firm can be searched, and all industry codes (hopefully multiple types) can be displayed?
Does CRSP or WRDS Compustat have this beyond imputing by NAICS codes per GVKEY?
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Dear Sanwar
The following citation has several sources that identify industry codes:
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can anybody refer the seminal works on Behavioural accounting which are done by international learned researchers in Accounting
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Hi,
This article might be useful for you..
Behavioral accounting research: Pathologies, paradigms and prescriptions
Thomas R.Hofstedt
Accounting, Organizations and Society
Volume 1, Issue 1, 1976, Pages 43-58
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what are the international standard best text books on Financial Accounting?
thanks in advance
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Financial Accounting and Reporting
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What globalization of accounting means, to what extent is it happening in the real world today, what are the obstacles facing it, what are the differences between US GAAP and International GAAP?
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Yes, a global standard is a fiction. We see this with IFRS and GAAP. Numerous countries stated they could not comply with specific IFRS sections because of the laws in those countries (a number issues were based on tax legislation - Germany and France for instance).
Implementation of IFRS has been broadly interpreted to the point to where one could argue there is no SINGLE standard.
Most recently, we can look at the most recent Revenue Recognition standard as implemented in the U.S. in FASB ASC Topic 606 and in IFRS 15. This was to be a SINGLE method for the world for measuring revenue. Well as one might expect, it is disassembling quickly with now some 6 to 8 variations on the theme of revenue recognition for different principles for different industries. Isn't this precisely where GAAP was before the move the the new converged Revenue Recognition standard?
The French appear to have been right so many years ago, when one of its countrymen posited: "The more things change, the more they remain the same."
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I need your perfect answer to support my artical
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E-Accounting is new development in field of accounting . It means all your transactions will record in online server just like website. In E-Accounting the accountant and employer both feel satisfaction because , this is cheep and without software defaults or failure .
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If a sector uses public funds (i.e. government budgetary allocations stemming from tax income), is it unreasonable to expect at least a rudimentary accounting for expenditure and funding use?
  • Do you know of any industry or governmental sectors that receive a significant level of public funding, yet offer no account of how the money has been used, or what it has bought in way of tangible benefit ?
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Thanks...I see.
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What is the real issue with Watts and Zimmermans opinion on social disclosure?
Please can any accounting scholar give me a brief summary of the issue?
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@ Dear Ozili. Thank you very much for this information. It really helped.
@ Hassan: I appreciated the paper. Thank you.
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Currently, the traditional purpose of financial accounting ( providing information for stakeholders) has been largely replaced by the practical purpose of financial accounting (Compliance with reporting requirements). Will "financial accounting" be totally replaced by "compliance accounting"? for the attention of all accountants..... 
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Compliance accounting will not replace financial accounting, not anytime soon.
There are rules/standards that govern financial accounting practices - IFRS. Compliance accounting, on the other hand, will significantly reduce management's discretion in making accounting decisions. And we know that accounting firms (and their lobby groups) will fight any rule that limit managers ability to use accounting as a tool for decision making. Accounting lobby groups will lobby against 'compliance accounting' of any kind.
Most organisations already have a compliance system in place within their structure, which is sufficient for them. They do not need a "compliance accounting framework"
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In the Indian context, how to measure corporate social responsbility index of the companies based on the secondary data avaiable
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Try https://www.csrhub.com/ - it also has a limited free rating service.
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We intend to do research in East Africa to determine the impact of new tools to support farmers of a certain size, using for example mobile telephones or internet. we intend to use propensity score matching, a statistical matching technique (Wikipedia) that attempts to estimate the effect of an intervention by accounting for the covariates that predict receiving the treatment. PSM attempts to reduce the bias due to confounding variables that could be found in an estimate of the treatment effect obtained from simply comparing outcomes among units that received the treatment versus those that did not.
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I certainly would go for a questionnaire that is being performed by a person visiting the site and speaking with interviewees and observing.
Reason: you want to know the impact of mobile phone / internet applications. The results will be biased when you would operate via telephone and internet only.
I would include open questions, as conditions and effects can be strongly influenced by regional culture and attitudes.
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Is there any relevant research on this topic especially from an accounting or finance perspective that you would recommend?
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the best reference to read it is the agency theory, please check the attached file.
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Porcano, T. M., Tsakumis, G. T., & Curatola, A. P. (2011). Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic and Investigative Accounting, 3(1), 86115.
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Since this work is not mine, I can not send it to you.
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Porcano, T. M., Tsakumis, G. T., & Curatola, A. P. (2011). Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic and Investigative Accounting, 3(1), 86115.
I need this paper for my research . would you please send it to me.
thanks inadvance
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Bloomberg has their own ticker symbols (https://www.bloomberg.com/markets/symbolsearch/) which differs from the ones I find in WRDS Compustat etc.
Is there a way to query bloomberg for other identifiers or bulk searching companies if I have a set of input BB ticker symbols?
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Dear Sanwar,
the structure of BB tickers is the following “Ticker” & “Country ISO Code”. For example consider the ticker of ABBOTT LABORATORIES (“ABT:US”), which suggests a U.S. equity trading under the ticket “ABT”. I advise you use a formula in excel that isolates all text until the first appearance of “:” (being the required ticker) or simply use text to columns feature and set as your delimiter the “:”.
Based on my experience, ticker symbols don’t change across databases, i.e., WRDS or Compustat, and thus you can use the extracted tickers to match your dataset. To the best of my knowledge, there is no way for bulk searching companies in Bloomberg’s online platform, unless you subscribe to the database.
Regards,
Antonis
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Can anyone suggest some new issues in the filed of social Accounting, because most of the idea start be repeated.
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I finished a new study related to Social accounting and the social risk, this field nice, thanks for your answer.
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Sample articles?
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There is no better method, there is more appropriate. One sugestion is to use a method that allows you to compare your results. Search some papers in the Top Journals (JAF, JAE, JAR, AF.....) .
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accounting researchers 
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Daer Ohoud Environmental and economic issues are addressed together within the framework of environmental accounting but represent only two pillars of sustainable development. The concept of sustainable development is equivalent to the concept of well-being, which requires the recognition that humankind must coexist within the limits of available resources and determinants of its potential. Sustainable development is defined as encompassing three main pillars of economic, environmental and social. For example employment, culture and civilization, in a manner that directs the needs of present and future human beings and without guaranteeing the viability of natural land systems on which we depend on growth and life.
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I am currently looking into possible research agenda for my graduate studies thesis. 
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Survey method. Conduct industry based survey. 
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Our intention is to measure the harmonization between national accounting regulation for public sector and IPSAS, other than similarities/dissimilarities coefficients. 
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I think you may want to proxy that with accounting comparability. I'm not really familiar with the topic, but you may find reference here:
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Hi, 
I'm currently trying to use Maxent for roadkill analysis, but one of my colleagues raised a question that using spatially correlated datasets in maximum entropy models leads to biased results and the dataset should be tested and correlated occurrences removed.
I have no clue how to test roadkill point dataset for spatial autocorrelation to get rid of correlated points. What's the easiest and the most common way to determine which points need to be removed to avoid the bias? 
Do you think we can dramatically reduce spatial autocorrelation (SAC) issue by selecting 'Random Subsampling' and creating 'Bias file' in MaxEnt settings? As you know, Maxent provides an option to use 'Random Subsampling' and also allows the creation of a Bias file that accounts for the distribution of the presence data. Please share your thoughts on this. 
If you know / have any information / articles / website for me to look over, please advise on this. Your direct advise to solve this issue is greatly appreciated. 
Best,
Bryan 
 
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The use of one of the common spatial autocorrelation metrics, Moran's I (ArcGIS) is well explained in Dubŏyk et al 2010 at RG (for GLM). The metric is applied to compare spatial models and reject those with a low spatial autocorrelation rather than a high one as predicted by the First Law of Geography.
Detection or removal of biased sample points can take several ways, including random sub-sampling (example attached: relative high number of points in autumn), if you have a large number of points (maybe >20 or >100 for Maxent).
If your independent variable, road kills is a proxy, e.g. for animal (gregarious or solitary?) distribution rather than road kill distribution, you may cull spatially and/or temporally close points (see attachment 1).  
Spatial autocorrelation is also a scaling issue, dealt with implicitly in Dubŏyk paper. You may also run your SDM at alternative resolutions to see whether the model is stable/robust (attachment 1; done for attachment 2, but not included) 
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Currently I am investigating whether or not auditor tenure (AT) has a non-linear relationship with audit quality (AQ). I expected a non-linear or parabolic relationship.
AT is measured in years, financial restatements (R) are used as a proxy for AQ.
Currently I have a set of restatements. I want to determine AT for each R so I can see how many R's there are for each AT year and can plot this. However I don't know how to obtain statistical significance for this matter.
I would be most grateful if you could help me out!
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I agree with all the above answers. 
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I would like to know the emerging trends in research on the implications of big data for accounting and finance? What might be the likely avenues of research in this area that has largely been unexplored?
Thanks in advance.
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.According to Donald Warren Jr.,Kevin C. Moffitt, and Paul Byrnes (2015) Big Data will have increasingly important implications for accounting, even as new types of data become accessible. The video, audio, and textual information made available via Big Data can provide for improved managerial accounting, financial accounting, and financial reporting practices. In managerial accounting, Big Data will contribute to the development and evolution of effective management control systems and budgeting processes. In financial accounting, Big Data will improve the quality and relevance of accounting information, thereby enhancing transparency and stakeholder decision making. In reporting, Big Data can assist with the creation and refinement of accounting standards, helping to ensure that the accounting profession will continue to provide useful information as the dynamic, real-time, global economy evolves. 
Article Citation:
J. Donald WarrenJr.,Kevin C. Moffitt, and Paul Byrnes (2015) How Big Data Will Change Accounting. Accounting Horizons: June 2015, Vol. 29, No. 2, pp. 397-407.
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International Trade
Accounting 
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Dear Metehan,
The two are intrinsically tied together. One looks at the activities in the Capital and Current accounts of trade, and tries to specify the economic variables that influence them—domestic and foreign interest rates, exchange rates, price levels etc. Then the accounts are reduced to a balance of payment model that can be used along with aggregate curves such as demand and supply curves for policy matters.
Account and Trade concepts also are pivotal for global economic analysis in the modern times. One starts with the gathering of data on trade, which can be found from international organizations such as the UN, WTO etc., or from well-known data bases such as GTP, PWT, and ITC. Then the data are integrated with countries macro variables usually by sectors to do computational general equilibrium analysis. This kind of analysis is particularly useful to study welfare impact in the formation of existing and potential Free Trade Area.
There activities are proliferating in current research and seem likely to continue in the future, putting more demand for better accounting and trade ideas.
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I read an article that used the actual turnover of early career accountants as the dependent variable in a longitudinal study of early career accountants in an Australian accounting firm. I think it was one of the Big 4.  It used data from the selection process, and later mentoring as independent variables in this longitudinal study.  I am trying to find the article again, but can't.  So I am hoping someone on research gate will be able to help...
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Examination of the actual turnover decisions of female auditors in public accounting: Evidence from Hong Kong
May be it help to get the idea
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Future of accounting
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One of the most fundamental issues facing the accounting world today is that of crime and fraud detection. this has largely led to several sudden bankruptcies. on the basis of this, the future of accounting is going in the direction of forensic accounting.
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I want papers pdf about the effect of auditing the financial statements in NGOs on their performance
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Willems, J. Seven trade-offs in measuring nonprofit performance and effectiveness / J. Willems, S. Boenigk, M. Jegers // Voluntas. – 2014. – No. 25. – Pp. 1648–1670.
Delia Corina Mihaltan et al. Analysing the financial effectiveness of the nonprofits. Case study on health nonprofits / Procedia Economics and Finance. – 2015. – No. 26. – Pp. 367 – 374.
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I want to explore the conflict of financial statement application due to the existence of both IFRS and the UK GAAP
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Be aware that UK GAAP only applies to entities not subject to EU requirements and is not an alternative to IFRS. Expressed differently, UK publicly accountable entities apply IFRS. Even after BREXIT this is likely to be the case. UK GAAP and IFRS for SMEs is a better but not perfect comparison. You could look to comparisons between UK GAAP and EU requirements to see what I mean.
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I am currently working on a study were we aim at selecting 10 matched controlls for each subject. The outcome is ordinal, taking values 0, 1, 2, 3, ... in an essentially exponential manner. How can I analyze the data, accounting for the distribution of the data and accounting for the matching on age and gender?
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Thank you both!
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I am particularly interested in reporting and presentation.
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Maybe:
Behavioral aspects in management accounting 
Integrated reporting
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Thank you so much everyone, is there any recommend articles.
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The IFRS maintenance of capital concept is defined in the conceptual framework (4.59). We can restrict attention to financial capital maintenance:
Financial capital maintenance. Under this concept a profit is earned only if the financial (or money) amount of the net assets at the end of the period exceeds the financial (or money) amount of net assets at the beginning of the period, after excluding any distributions to, and contributions from, owners during the period.
On the other hand, legal capital maintenance can be described as the doctrine that forbids a corporation to return capital to its shareholders, unless authorized by law (e.g., sanctioned reduction of capital). The corporation is only free to pay profits to the shareholders. Legal capital maintenance in the UK stems from this decision of the House of Lords: https://en.wikipedia.org/wiki/Trevor_v_Whitworth
Is it simply two aspects of the same thing, i.e. IFRS concerns measurement, and law concerns obligations, or is there something more to it?
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In my opinion, the two definitions of capital maintenance represent slightly different approaches. The first one takes the owners' point of view (you should not loose your money which means equity value should not fall) while the other is more focused on creditor protection - the share capital (but not all equity) should be a buffer for creditors claims. Have a look here - maybe you'll find it helpful:
Good luck with your research!
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I would like to ask, is there any methods that can measure  Corporate social responsibility (CSR) by using a secondary data from annual report? 
I am doing research on CSR and firm performance, as i am using data from annual reports to analyse firm performance, i am looking for methods that can measure CSR from annual report if that can be possible, as i am only focusing on secondary data, not a primary data. if can't measure CSR from annual report, is there possibility to measure CSR from any alternative secondary data? 
Your help would be so much appreciated
Thank you
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You can prepare a list of CSR activities done by companies at large or get such list  from literature and then prepare an index. What ever information is provided in the Annual Report related to the list of activities in your index you can decide a coding scheme for that (e.g. binary coding.) This coding would give you CSR score for each company based on the index that you have developed for your study and then this score can be regressed or correlated with the firm performance proxies that you have selected for your study. 
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Intellectual Capital
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