Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … studying cross-country differences in institutional characteristics which affect the demand for accounting conservatism. Ball … forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact …

Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design … Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has … changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some …

accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company …

goods and services and this can undoubtedly offer some distinct advantages as far as accounting and business is concerned … accounting system to incorporate the customers' choice. Studies show that followed by the slowdown, Indians continued to spend …

stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a … regulators and obtaining greater support from the accounting profession, software developers and other interest groups are …

argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …