In today's society, theories justifying auditing have to be framed in the social and cultural context in which this branch of knowledge exercises a fundamental and credible role in the dissemination of financial information. Today, the audit is an important control mechanism of a...
Open access
Research Article10.9734/BJEMT/2014/4758
Aims: The paper explores whether entrepreneurship is a significant determinant of financial development in 12 African countries. Study Design: Cross-sectional Study Place and Duration of Study: The study is in 12 African countries between 2004-2011 Methodology: Total domestic cr...
Open access
Research Article10.9734/BJEMT/2014/6382
Aims: The present study refers to developing an artificial neural network (ANN) that can be designed exclusively for ex ante forecasting in technoeconomic contexts using an ensemble set of sparse and insufficient sampled-data availed ex post. Study Design: In general, the samples...
Open access
Research Article10.9734/BJEMT/2014/4185
Aims: Most companies making an Initial Public Offering (IPO) underperform the market over the long term. Is this because investors are so enamored with IPOs that hope triumphs analysis? If investors are willing to invest in companies likely to underperform the market, someone wil...
Open access
Research Article10.9734/BJEMT/2014/6349
This paper presents the research findings of a dual-survey process designed to understand the level of potential investor trust in the Eastern European market of Bulgaria both before and after being given information on the daily working environment for small businesses. The firs...
Open access
Research Article10.9734/BJEMT/2014/5162
The focus of wetland valuation is on determining the compensation payable to the expropriated individuals or communities. In the conduct of wetland valuation, the Estate Surveyor and Valuer is faced with choosing the appropriate method(s) to adopt, hence this study examined the v...
Open access
Research Article10.9734/BJEMT/2014/4481
Clayton Alderfer proposed a framework of needs - existence, relatedness and growth – to simplify Maslow’s hierarchy and enable the concept to be empirically verified. Alderfer’s structure focuses on the individual and related individual needs to those things that a job or occupat...
Open access
Research Article10.9734/BJEMT/2014/6631
In essence, the power of compounding, together with the effect of discounting, has resulted in calculations of sinking funds and amortization possible. A greater aspect of this concept has allowed the business world to flourish and, at the same time, borrowing, financing, and mor...
Open access
Research Article10.9734/BJEMT/2014/5619
Aims: This paper investigated the relationship between the working capital management (WCM) and the firms’ profitability for the Saudi cement manufacturing companies. Methodology: There are 13 Saudi cement manufacturing companies operating in the market. Only eight companies were...
Open access
Research Article10.9734/BJEMT/2014/5427
Aims: The copy claim- “new” or “new improved” has enjoyed generous usage by low risk product marketers in advertising this range of products. The prevalence of this slogan has made it necessary to understand what it stands for, the purpose it is intended to achieve and buyers’ p...
Open access
Research Article10.9734/BJEMT/2014/6297