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 …

spread components. This result supports theoretical models predicting that more quality of financial and accounting …

“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 …