Accounting revenue recognition practices have a pervasive, profound impact on the financial statements of a business entity. As such, soon after committing to a plan for convergence of two major sets of accounting standards ...

This paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board’s (FASB) and the International ...

In 2020 a call for papers was distributed to gather submissions for a special issue on financial technology (FinTech) research to be published in April 2021. In this introduction we provide statistics about the importance ...

In terms of the expense, spending $50 a week on both commuting and on a recreational happy hour should be perceived equally. Yet, it is proposed that consumers tend to overestimate their level of spending on necessities, ...

Organizational stigma is a useful adaptation of the concept of social stigma, which can be used to understand why some organizations are saddled with the image of being socially unsavory or undesirable. In this paper, ...

This study developed and tested a theory-based measure of an individual’s perceptions of social norms of showing competency at work (i.e., perceptions of competency norms) with 644 working professionals in two samples. ...

In organizations, the past decade has seen an increase in the popularity of Skype as a firstround employment interview tool. Due to Skype’s speed, quality, and transmittal of sound and video, it is sometimes thought of ...

Machine learning provides many benefits to Portfolio Managers in analysing data and has the potential to provide much more. A concern with the approach to Machine Learning in Portfolio Management is that is caught between ...