Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world’s financial markets. Poland is in the infancy stage of development of socially responsible investments. Socially...

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...

The paper deals with the phenomenon of earnings discontinuity around zero level in the UK, as the common law representative, Germany, as the civil law representative, and the Czech Republic, as the civil law representative where earnings management research has not yet been thoroughly realized....

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings' usefulness which is measured as the association between earnings and share returns. Motivated by the lack of this research in emerging markets, this paper is focused on the...

This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the international accounting standard IAS 36. The international financial reporting standards require a wide range of disclosed information concerning the goodwill impairment such...

Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...

The aim of this paper is to review if the implemented balanced scorecard is an efficient way to motivate people and increase their work effort. The empirical research had been conducted in one of the big multinational companies. Balanced scorecards for such companies are mainly driven by global,...

Sustainability Reporting Guidelines published by the organization Global Reporting Initiative are gaining on importance and we were investigating whether this trend is also reflected in academic literature and if so, how. We conducted bibliometric analysis based on the Web of Science database to...