can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop … measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard … countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies …

We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U ….S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger … business cycle. Collectively, we show the political process is important in determining accounting choices through the …

average abnormal returns (AAR) around the merger announcement for select Indian M&A cases. Further, accounting ratios are … sectors in accounting ratios and cylinder models respectively. Findings: The select Indian M&A cases show superior performance …