Purpose – The purpose of this paper is to speculate on the potentials of combining management accounting with the idea … scorecard with other related accounting concepts. Design/methodology/approach – The work is based on research literature and … different accounting model such as activity-based costing, lean etc., into the BSC. Such a holistic framework – e.g. expressed …

We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes … security-level accounting information, we predict and find that PC insurers record timelier OTT impairments of the same NAMBS …

to aggressive accounting choices. The alternative hypothesis is the economic insurance hypothesis which predicts that … firms will over-invest in directors' and officers' liability insurance coverage independent of their aptitude for accounting …In this paper, the focus is on how excessive directors' and officers' liability insurance coverage is associated with …

with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted … insurance companies in Nigeria; the study further examined the influence of four company attributes (leverage, profitability …

The European insurance industry is currently undergoing a substantial change in financial reporting requirements … Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under … construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting …