The purpose of this research is to know and analysis the effect of accounting information indicators such as Fixed Asset Turn Over (FATO), Return On Net Worth (RONW), Debt to Equity Ratio (DER) and non accounting information which is represented by the interaction collateral and practical...

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational...

This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America. The main aims of the study were to measure the...

The purpose of this paper is to investigate the use of accounting information by Romanian financial analysts with a focus on the models used and the factors affecting their forecasts accuracy. We hypothesize that on the emergent market of Romania, analysts rely more on simple valuation models...

Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...

Research question: What is the perceived use of accounting information and current practices of accounting in micro enterprises? Motivation - Business decisions are more accurate and focused if they are made based on reliable information, for instance, accounting information. However, the use of...

Research Questions- What are the perceptions of Algerian accounting professionals regarding the qualitative characteristics of accounting information after International Financial Reporting Standards (IFRS) adoption in financial accounting system (FAS)? Do different accounting professional...

Research question - This study investigates whether the release of financial accounting information is related to the change in stock prices. Motivation - The relationship between accounting information and stock price reaction is well documented in the United States and other major developed...

Research Question - This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences. Motivation - The literature has not fully investigated the incentives of XBRL adoption and its...

This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and cost of capital. The population of this study is 1.188 firm-year observations. However, we excluded 408 firm-year with less than 2 years of information to calculate EFAP, 73...