International Journal of Economic Behavior and Organization

Archive

Volume 1, Issue 6, December 2013

  • Challenges and Opportunities of Management Accounting in Iran Industries

    Fatemeh Baghiyan

    Issue: Volume 1, Issue 6, December 2013
    Pages: 56-60
    Received: 28 July 2013
    Published: 20 October 2013
    DOI: 10.11648/j.ijebo.20130106.11
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    Abstract: In this article, we have studied recent changes in management accounting and respected disabuses which is the most important challenges and opportunities led to advance in management accounting. Management accounting extended by emphasis on accounting in three major fields as: 1) Activity accounting; 2) Strategic management accounting; 3) Accountin... Show More
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  • Banking Sector Credit Development and Investment Productivity in Nigeria

    Ogbuagu, Uchechi Rex, Chijioke, Mercy Ihuoma, Udah, EnangBassey

    Issue: Volume 1, Issue 6, December 2013
    Pages: 61-68
    Received: 2 December 2013
    Published: 20 January 2014
    DOI: 10.11648/j.ijebo.20130106.12
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    Abstract: In Nigeria, commercial bank credit represent almost 90 percent of the financial system assets and about two-thirds of the total credit is allocated to the private sector. Financing of investments through the credit market system portends that investments are associated with a level of productivity. Thus a developed credit market that efficiently ut... Show More
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  • Accounting Disclosure, Value Relevance and Firm Life Cycle: Evidence from Iran

    Bita Mashayekhi, Omid Faraji, Arash Tahriri

    Issue: Volume 1, Issue 6, December 2013
    Pages: 69-77
    Received: 31 December 2013
    Published: 20 February 2014
    DOI: 10.11648/j.ijebo.20130106.13
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    Abstract: In this study the effect of accounting disclosure on value relevance in different stages of firm life cycle has been investigated. In order to do so, 101 companies listed on the Tehran Stock Exchange (Iran) between years 2005 to 2011 were chosen as sample. The sample firms were classified into four stages in the life cycle as Introduction, growth, ... Show More
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