using ABC or CVO. Such failure also leads to distorting accounting numbers away from economic costs. …

-held firms that include 30 accounting ratios and non-accounting information on size, age, industry and geographic regions … default negatively. The analysis of the joint influence of size and accounting ratios shows that size significantly alters the … relation and the magnitude of the marginal influence of the accounting ratios on default. Our findings also indicate that …

In seeking to replace accounting conventions by concepts in the pursuit of principles-based standards, the FASB … welcome the use of theories by accounting standard setters and practitioners, if theories are considered in their entirety … and standards. Our conclusions about how accounting concepts and conventions should be related differ from those of the …

management accounting from the founding of the Institute to today. It considers a number of immediate challenges to management … accountants and surveys a range of issues and challenges that will likely affect management accounting thought and practice in the …

Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the support of US … 2001–2002. Emerging opinion increasingly upheld principles-based rather than rules-based accounting standards in the face … infrastructure for the international accounting standards setter had to be created. As this was taking shape, the globalisation of …

have their accounts audited on an annual basis. Empirical estimation of a logit model controlling for accounting cash- flow … predictive ability of going-concern opinion over and above accounting and nonaccounting variables for the estimation and hold …

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned … about the role of accounting information in managerial work. This lack of progress stems partly from a failure to … the detailed practices through which accounting information is actually used by managers in their work. In this paper I …

The pooling method of accounting for business combinations was banned in the USA in 2001 and by the International … Accounting Standards Board (IASB) in 2004. Although the US ban was controversial, the IASB ban received much less opposition. We … proposals can be so different is increasingly important as efforts to converge US generally accepted accounting principles and …