Thesis Collection
Last Deposit
The International journal of digital accounting research -- V. 05, (2005)
Recent Submissions
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Modeling the subjetivity in the target costing process : an experimental approach based on the fuzzy logic concepts
(Universidad de Huelva, 2005)The target costing process involves an inherent subjectivity due to the fact that most of the utilized information is both imprecise and ambiguous. The objective of this paper is to propose a methodology based on the fuzzy ... -
Empirical evidence concerning smes' corporate websites : explaining factors, strategies and reporting
(Universidad de Huelva, 2005)The important role played by Small and Medium-sized Enterprises in any contemporary economy as a motive force for generating employment and wealth is universally acknowledged and therefore this work is based upon a more ... -
A conceptual framework for investigating the impact of the Internet on corporate financial reporting
(Universidad de Huelva, 2005)This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire survey of 17 UK-based experts ... -
New technical and normative challenges for XBRL : multidimensionality in the COREP taxonomy
(Universidad de Huelva, 2005)The New Basel Capital Agreement, known as Basel II, requires some notable changes in the systems of measurement and control of risks of credit entities and investment firms. It introduces new concepts and requirements. The ... -
Machine learning and statistical techniques : an application to the prediction of insolvency in Spanish non-life insurance companies
(Universidad de Huelva, 2005)Prediction of insurance companies insolvency has arisen as an important problem in the field of financial research. Most methods applied in the past to tackle this issue are traditional statistical techniques which use ... -
An investigation of the integrity of Internet financial reporting
(Universidad de Huelva, 2005)Since the mid 1990s, large companies have increasingly used the Internet to disclose business and financial information. Internet technology is regularly claimed to facilitate greater relevance and timeliness of business ...
