Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...

This article examines the extent to which Irish university accounting curricula provide the PC skills necessary to prepare graduates for a career in accountancy. The entry-level self-perceived PC skills of accounting/commerce ...

Multinational enterprises (MNEs) have a major influence on contemporary world trade and business. Their dominance is predicted to grow in the future, as greater convergence and integration is achieved in world economies. ...

A number of environmental factors influence the International Transfer Pricing decision processes of multinational enterprises (MNEs). The extent to which each of these factors affect the process depends on management’s ...