This paper investigated accounting in non-going concerns, insolvent, liquidating entities and pattern of rendition of these financial reporting in Nigeria and another four focal countries. This research is undertaken with view to establish the existence or lack of specific accounting and...

The IFRS, by the global establishment of the accounting standards, principles and practices, meet the requirements of the users of the financial statements and the comparability of the data of the stock exchange quoted companies. Consequently, investors have more choices in a lowest possible...

This paper focuses on financial reporting for the Australian Not-for-profit and Charitable Sector. It is principally concerned with raising sector-wide participation in the national discussion pertaining to Australian Accounting Standards and their impact on the Sector’s financial reporting...

We examine whether auditor style is associated with non-GAAP disclosures. Specifically, we find that clients audited by the same auditor are more likely to disclose non-GAAP earnings in a similar manner. We assess disclosure similarity using (1) the decision to disclose non-GAAP earnings, (2)...

The main objective of this research is to examine the effects of financial instruments declared under IFRSs on value relevance over thirteen years. The research sample included 35 European enterprises that were listed on the main market of the London Stock Exchange from 2007 to 2019. This study...

Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability and accounting conservatism and uses the...