Pricing a product is one of the most important aspects of the decision-making process of a business. This study explores pricing methods applied and, specific surroundings and influences/ bases that individual companies ...

The objective of this paper is to systematically review the extant literature, and establish a conceptual relationship between the concept of corporate governance (by using the multi-dimensional index) and corporate ...

Financial statement fraud is one of the major concerns in the modern business world. Detecting financial statement fraud is very challenging task and requires thorough knowledge about the nature of fraud, how it can be ...

The strategic management tools and techniques, also known as modern management accounting (MA) techniques, support managers in all stages of the strategic management process of businesses to achieve better performance. ...

The objectives of this study were to explore the factors determining the growth of SMEs in the Northern Province of Sri Lanka and to examine the influence of those factors on the growth of SMEs. A field survey was conducted ...

Small and Medium Scale Enterprises (SMEs) are known as an important strategic sector which has the potential to contribute towards GDP, employment generation, poverty alleviation and regional development particularly in ...

Both IFRS (IFRS 8) and the United States (U.S.) GAAP (SFAS 131) use similar approach for reporting segment information as a part of annual financial statements. Large and multinational firms that operate in more than one ...

Issues of voluntary disclosure have become relevant in Ghana after the Bank of Ghana took steps to rationalised banks in Ghana to strengthen the banking sector. The sudden collapse of some banks in Ghana may have raised ...