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Browsing The International journal of digital accounting research -- V. 01, (2001) by Title
Now showing items 1-8 of 8
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Financial reporting websites : what users want in terms of form and content
(Universidad de Huelva, 2001)Web-based financial reporting varies widely. Our research had three objectives: (1) identify design attributes for Web-based financial reporting; (2) rank those attributes; and (3) pilot test the Web as a survey tool. ... -
Identification of linkage between strategic group and performance of Indian commercial banks : a combined approach using DEA and Co-Plot
(Universidad de Huelva, 2001)This paper explores the linkage between strategic grouping and performance of the Indian banking sector. Strategic grouping and performance were identified using published financial information for all public sector banks. ... -
Internet transaction anxiety & recognition of assurance services
(Universidad de Huelva, 2001)Many recent surveys and articles have shown that consumers have “Internet transaction anxiety.” This study explores specific transaction anxieties related to the services provided by several prominent e-commerce assurance ... -
Issues for auditors designing case-based reasoning systems
(Universidad de Huelva, 2001)This paper examines the main methodological issues to be considered for case-based reasoning (CBR) systems. The advantages of knowledge representation in cases are discussed, giving the rationale for these systems. Many ... -
Prediction of corporate financial distress : an application of the composite rule induction system
(Universidad de Huelva, 2001)The economic consequence of corporate failure is enormous, especially for the stakeholders of public-held companies. Prior to a corporate failure, the firm’s financial status is frequently in distress. Consequently, finding ... -
Risks and controls in the implementation of ERP systems
(Universidad de Huelva, 2001)The implementation of ERP systems has been problematic for many organizations. Given the many reports of substantial failures, the implementation of packaged ERP software and associated changes in business processes has ... -
The role of XBRL in Europe
Bonsón Ponte, Enrique
(Universidad de Huelva, 2001)
Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction ... -
Statistical techniques vs. SEES algorithm : an application to a small business environment
(Universidad de Huelva, 2001)The aim of this research is to compare the accuracy of a rule induction classifier system –Quinlan’s SEE5– with linear discriminant analysis and logit. The classification task chosen is the differentiation of the most ...
