We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a … program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and …

. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross …

hereafter) is affected by the banking nature whether Islamic or conventional, by the bank accounting standards whether rule …-based local Generally accepted accounting principles (here after local GAAP) or principle-based International Financial Reporting … governance system. On the use of accounting standard, we argue that banks using IFRS standard may exhibit lower evidence of …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …

may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …

The paper examines an early case of creative accounting, and how, during British industrialization, accounting was … contrast to much of the prior literature, which argues that entrepreneurs made poor use of accounting techniques in the British …, including political lobbying and accounting for the accumulation of capital. To illustrate lobbying behaviour, the paper …