The value relevance of network advantages: The case of e-commerce firms

Article Abstract:

The authors find that intagible assets such as networks are often undervalued.? When correctly valued, it is due to higher media visibility and affiliate referral programs.

Taxes, Methods, Computer networks, Taxation, Auditing, Electronic commerce, E-commerce, Valuation, Information networks

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Activity-based pricing in a monopoly

Article Abstract:

The author shows the advantages of activity-based cost accounting and pricing in a monopoly supply chain.

Commodity & service prices, Prices and rates, Monopolies, Company pricing policy

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Auditors' response to political connections and cronyism in Malaysia

Article Abstract:

Financial reporting process followed by political parties is evaluated by focusing Malaysia.

Malaysia, Political parties, Campaign funds

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