approach is an extension to RE lifecycle. Moreover, the definitions of the terms \\"requirement\\" and \\"requirements engineering\\" are reviewed in this paper. The new definition of RE in the proposed approach is also elaborated....

ABSTRACT: Accruals are among important variables often used in accounting studies as a proxy for

quality of information. Recently, a number of studies have examined the effects of lifecycle stages on

accruals. The present study...

Accruals are among important variables often used in accounting studies as a proxy for quality of

information. Recently, a number of studies have examined the effects of life cycle stages on accruals. The present ...