This paper examines whether the differences in accounting information between stocks affect cross-asset return predictability. We use a comprehensive set of accounting variables and find that abnormal accruals, earnings smoothness, book-to-market, firm age, leverage, abnormal capital investment,...

Creative Accounting has always been a subject of prime interest for shareholders' wealth. Over the years, it has diversified into various forms and sizes. The present study contributes by analyzing the creative accounting practices of the select companies in hotel sector in India, untouched so...

The article covers some aspects of agricultural companies' fixed assets revaluation practice and grounds for trends on enhancing institutional provision of such revaluation. Actual state has been researched of carrying out revaluation of industry fixed assets whose accounting cost influences...

The special features of using of venture capital as a way of attracting investments for innovative development have been defined. The comparative characteristic of the types of venture capital investments has been done. The ways of companies' participation in venture financing through forming...

The author has estimated the current state of public experimental farm 'Pasichna' logistics and substantiated the general normative requirements of investing into the fixed capital for effective manufacture of hop. In his opinion, development of science-based norms of the necessity to make...

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS...

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in on-line commerce. It has been found that incomes, outcomes and financial results being reflected in accounts are not distributed according to commercial activity areas. It...

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds for the Accounting Institution have been established that would determine its further development vector. Priorities in the Accounting Institution transformation management...

Overall usage of data collection and processing computer system, their increasing role in managerial procedure will obviously affect further development of accounting and its traditional paradigm. The objective of this article is the assessment of adequacy of accounting method principles and...

The Article provides grounds for the proposal of keeping biological assets accounts, their evaluation and reflection in financial statements. Based on existing analysis of plants and animals by the criteria influencing their accountability, the need for differentiation in accounting and...