Purpose – This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment. Design/methodology/approach – Analyst forecast accuracy with empirical data of firms from six...

On March 4, 2008, Release No. 33-8879 adopted by the Securities and Exchange Commission (SEC) went into effect and eliminated the need for US-listed foreign companies who prepare financial statements in accordance with IASB-IFRS (International Financial Reporting Standards as issued by the...

Purpose – Firms in different countries operate in different business environments and prepare financial statements following, by necessity, their own countries' accounting standards. Benchmarks for assessing financial ratios of firms in different countries are likely to be different. In...

Purpose: This paper aims to explore factors influencing university students’ intent to take formal lectures completely through e-learning with cloud meetings. Design/methodology/approach: This study has surveyed Chinese students who have experienced e-learning with cloud meetings as well as...

In face of broad adoption of International Financial Reporting Standards (IFRS), the Securities and Exchange Commission (SEC) is considering its quality and acceptability. This paper reports a study that examines changes in value relevance with a sample of Peru firms mandated to use...

Ranked as one of top ten technologies for accounting and auditing professionals, eXtensible Business Reporting Language (XBRL) is a freely available, open, and global standard language for exchanging business financial information digitally. XBRL holds the greatest promise for building a global...

Purpose – The purpose of this paper is to investigate whether reported net income as per US‐generally accepted accounting principles (US‐GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards...

Purpose – The purpose of this paper is to investigate whether reported net income as per US-generally accepted accounting principles (US-GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board...