Thesis Collection
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Browsing The International journal of digital accounting research -- V. 12, (2012) by Issue Date
Now showing items 1-6 of 6
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An empirical analysis of the relationship between e-government and corruption
(Universidad de Huelva, 2012)The purpose of this paper is to examine the relationship between e-government and corruption in developed and developing countries. Specifically, we investigate two issues – (1) the impact of the use of e-government on ... -
Internal control computerization for derivatives
(Universidad de Huelva, 2012)Derivatives were at the center stage of many financial scandals, incidents of massive trading losses, as well as the subprime mortgage crisis of 2008. Monitoring of derivatives transactions is desperately needed. As ... -
Corporate Information Transparency on the Internet by Listed Companies in Spain (IBEX35) and Mexico (IPYC)
(Universidad de Huelva, 2012)Financial and non-financial disclosure play a central role in the functioning of capital markets. In this context, the Internet has been adopted as an effective mechanism for large companies to disseminate corporate ... -
The use of dashboards in performance management
(Universidad de Huelva, 2012)The purpose of this paper is to identify and empirically examine the key features, purposes, uses, and benefits of performance dashboards. We find that only about a quarter of the sales managers surveyed in Finland used a ... -
Voluntary XBRL Adopters and Firm Characteristics
(Universidad de Huelva, 2012)Some of the governance weaknesses stem from the information asymmetry between insiders and the investing public. One way to mitigate the information asymmetry problem is to enhance accounting disclosures through XBRL format. ... -
XBRL and Integrated Reporting : the Spanish Accounting Association Taxonomy approach
(Universidad de Huelva, 2012)Recently, the International Integrated Reporting Council (IIRC) developed a Discussion Paper (DP), offering initial proposals for the development of an International Integrated Reporting Framework, combining and connecting ...
