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The international accounting regulatory bodies were faced with a major challenge: that of ensuring the comparability and transparency of the financial reporting at an international level given that many local standards make financial reporting difficult. The need for financial statements comparable internationally and at the…

Given the role human capital plays in driving economic growth, as validated in the literature, it is imperative to examine factors that enable the development of human capital, particularly, in terms of enrolment in schools. This study identifies ICT as one of those factors that…

Verrucous haemangioma is a rare vascular malformation which presents at birth or in childhood as an asymptomatic bluish-red soft papules, plaques, and nodules over legs, which become verrucous later in life. Recurrent bleeding and secondary infections are common. [1]There are only a few reports of…

The estimation of the earnings management facilitates the evaluation from the quantitative perspective of the quality of the accounting basic product, the financial information. By being the expression of the extent to which a faithful representation of the economic reality is made, the earnings management…

The analysis of industrial clusters must become an integral part of the competitive assessment, together with companies and industry analysis. The correct question which companies must ask themselves is not whether to compete or cooperate, but rather on what plans to compete and on which…

In the service development lifecycle it is worthwhile to distinguish between a conceptual  phase,  whose  goal  is  the  modeling  of  abstract  services,  and  an implementation phase, that produces concrete services.  Both abstract and concrete services are usually specified through functional and non-functional properties and other…

The main focus of this paper is to analyse the characteristics that trigger the likelihood of a bank being acquired on a sample of Croatian banks in the 2002-2014 period. Using logistic regression analysis, the authors tried to explore the characteristics of target banks that…

In this paper, the authors tried to examine whether and to what extent board structure influences bank performance. Although this issue has occupied scholars and researchers over the years, most of them relate to the US banking market or other developed countries and, to a…

The objective of our research was to determine what motivates clients to cooperate while at the same time remaining independent with their financial auditors. Both cooperation (working closely) and independence (not being too close) are important in an auditor-client relationship, even though they are opposing…

For reporting and for analytics purposes, financial banks highly demand real-time delivery of quality operational information. This paper argues that for banks to improve their decision making and performance management, business intelligence and data management ought to be core activities. Conversely, Business Intelligence (BI) and…