https://www.um.edu.mt/library/oar/handle/123456789/43918 Sat, 04 Apr 2026 19:50:58 GMT 2026-04-04T19:50:58Z https://www.um.edu.mt/library/oar/handle/123456789/46146 Title: The effect of firm characteristics on the disclosure of IAS/IFRS information : the cases of Tunisia, France and Canada Authors: Baazaoui, Hedi; Zaraï, Mohamed Ali Abstract: The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used "country" has significant coefficients. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/46146 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/46145 Title: Corporate governance and accounting conservatism : the moderating role of family ownership Authors: Mohammed, Nishtiman Hashim; Ku Ismail, Ku Nor Izah; Amran, Noor Afza Abstract: This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/46145 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/46029 Title: The relationship between target costing method and pricing - development of products in industrial companies Authors: AL-Khasawneh, Shadi Maher; Jrairah, Talal Souliman; Endut, Wan Anisah; bin Nik Mohd Rashid, Nik Mohd Norfadzilah Abstract: This study aimed at identifying the relationship between target costing method in product pricing, as well as identify the relationship of target costing in products development in industrial companies operating at Al-Hassan industrial zone located in Irbid. The population of this study was 51 companies which implement the target costing method. Out of those 51 companies, 35 companies were randomly chosen to participate in this study. The questionnaire has been prepared and distributed to financial managers, production managers, marketing managers, and accountants, where each company got 4 questionnaires. One sample T-test in SPSS was used to examine the hypotheses of this study. The results revealed that the application of target costing method leads to pricing products, as well as that the application of target costing system leads to the development of products in industrial companies operating at Al-Hassan industrial zone. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/46029 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/46028 Title: Formation of profession “business analyst” in Russia Authors: Chernysheva, Yulia Garyevna Abstract: The article considers the aspects of forming and developing business analyst profession in Russia. It describes the main issues and reasons of using the analysis by Russian companies at little extent. The author reveals the significance of the analysis for managerial decision-making as well as the content of business analysis concept, basic and key terms of business analysis and their interactions. The content of business analyst profession is examined in accordance with occupational standard and international practice. The article also describes the features and differences of new business analysis concept from analysis techniques existing in Russia. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/46028 2019-01-01T00:00:00Z