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Browsing The International journal of digital accounting research -- V. 14, (2014) by Issue Date
Now showing items 1-6 of 6
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Cousins separated by a common language : perceptions of information technology risk
(Universidad de Huelva, 2014)The authors employ a seeded, ranking type Delphi to answer the following research question: how do each of the major stakeholder groups within organizations (representing both strategic and operational levels) conceptualize ... -
Determinants and characteristics of voluntary Internet disclosures in GCC countries
(Universidad de Huelva, 2014)The purpose of this paper is to examine the determinants and characteristics of voluntary Internet disclosures by listed companies in three Gulf Cooperation Council countries. This paper uses archival data from 192 listed ... -
Codification vs. US GAAP Hierarchy : a preliminary study of the Accounting Lexicon Post-Codification
(Universidad de Huelva, 2014)The FASB Codification project, announced in 2004, aimed to simplify user access to authoritative GAAP and to create a searchable retrieval system. It entered the verification phase on January 15, 2008 and was completed on ... -
The typology and role of online information sources in destination image formation : an eye-tracking study
(Universidad de Huelva, 2014)The construct of destination image and its formation are well researched. Numerous studies are conducted to investigate how destination images impact tourists‟ attitudes, behaviour and destination choice and what factors ... -
The effect of fundamental determination on voluntary disclosure of financial and nonfinancial information : the case of Internet feporting on the tehran stock exchange
(Universidad de Huelva, 2014)The recent tendency of businesses toward voluntary disclosure has improved the quality of financial reporting. High-quality financial reporting helps users of financial information trust the business, and thus creates value ... -
A Cost Model for E-learning projects in the United Kingdom
(Universidad de Huelva, 2014)This research aims to address the problems of estimating e-Leaming development costs particularly within the United Kingdom. Hundreds of managers with no prior experience of managing e-Learning development often find ...
