institutional and cultural factors influence accounting. The findings suggest that accounting practices in Kazakhstan are dominated … by the historically inherited institutionalised accounting system of the Soviet Union era, when corporate reporting was … accounting profession with the consequent lack of IFRS expertise and deficient IFRS enforcement mechanisms. …

“Foreign Currency Translation”. The focus of the study is to examine the impact of certain accounting issues, such as liquidity … the behaviour of firms. Design/methodology/approach – The paper follows the positive accounting theory context and … investigation, the availability of accounting and financial data and the disclosure of accounting information in the financial …

) and accounting values (as described by Gray) in Iran. Design/methodology/approach – The appropriate data for a period of … this research show the relationships among cultural and accounting values in Iran and found support for more than one …-half of Gray's hypotheses. Numerous issues, such as the abnormal evolution of accounting in Iran, the impact of unstable …

uses cointegration and innovation accounting techniques (variance decomposition analysis and impulse response functions) to …

Egyptian stock market perceive accounting information based on the Egyptian Accounting Standards to be useful in stock … to 2002, evidence of the value relevance of accounting information in Egypt was obtained, based on both return and price … than is accounting information. It is perhaps unreasonable to conclude that accounting information has higher value …

Purpose – The aim of this paper is to study both the information content of accounting figures and the speed at which … announcement. Originality/value – The study contributes to both financial accounting and microstructure literature. First, it … focuses on the information content of accounting figures using very short horizon (intraday analysis). Second, the paper sheds …

for the dirty surplus accounting flows and how important they are in its explanation. Design/methodology/approach – It is … generally accepted that some country accounting rules allow some operations that can generate dirty surplus in the annual …, financial assets, debts and book value capture the dirty accounting flows. Research limitations/ implications – Working in …

determinates are hypothesized to be the elements of social, economic and accounting order in each of the 34 countries of the study … international accounting standards (as elements of the accounting order) are not significantly related to earnings opacity … internationally. It is the social and economic climate rather than the technical accounting climate that is at the core of the lack of …

Purpose – This paper aims to investigate the changes in the properties of accounting income published by French listed … trend in the degree of conservatism of accounting earnings over the period as a whole. However, except for firm size, none … of the corporate characteristics examined can predict a company's accounting earnings properties. Research limitations …