Thesis Collection
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Browsing The International journal of digital accounting research -- V. 03, (2003) by Title
Now showing items 1-6 of 6
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An approach to the measurement of intangible assets in dot com
(Universidad de Huelva, 2003)A sample of 40 firms that operate on the Internet is studied to explore ways of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate on the Internet, have available ... -
Determining benefits from B2B e-commerce : a strategic approach
(Universidad de Huelva, 2003)A request from a powerful customer to exchange information electronically is an important external stimulus to the business strategy of a supplier. Prior research indicates that sub-optimal benefits, if any, are the typical ... -
Developments in Internet financial reporting : review and analysis, across five developed countries
(Universidad de Huelva, 2003)Internet based corporate reporting is wide spread amongst companies of all sizes in most countries around the world. The development of online reporting practice has been rapid, largely mirroring, and motivated by, the ... -
Intangibles disclosure information on Internet by multinational corporations
(Universidad de Huelva, 2003)Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected ... -
Lessons for China and other developing economies from the crisis in US auditing
(Universidad de Huelva, 2003)The continuing series of business scandals, from Enron to WorldCom have severely undermined the credibility of auditors and audited financial statements in the US. With developing economies such as China looking to emulate ... -
An XML schema design framework to simplify financial statement validation
(Universidad de Huelva, 2003)Financial statements share a common directed tree model. This common structure simplifies validation of financial statement instance documents and has important implications for the design of business reporting markup ...
