This study presents a comprehensive evaluation of managerial choice of discretionary accounting methods and the use of … reporting variables as involving the choice of a portfolio of discretionary accounting methods over a period of time with the … study tests hypotheses of differential information content of accounting earnings by looking at the security market …

raise capital from an investor. A noisy accounting signal that is correlated with the prospects of the investment and thus … entrepreneur who can exert costly effort to improve the project profitability. An auditor observes an ex ante accounting signal …, the less the regulator prefers to conservative reporting. In contrast, when agency costs increase, accounting policy …

With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …

In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …