This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

. Banks engaged in these Liability Management Exercises (LMEs) to realize a fair value gain that the accounting and prudential …

and expensing. Accounting standards, market evaluation of capitalization, and firms’ accounting policies can have real …

statements and and their contextual interpretation in accordance with IAS and IFRS. Also we identify some of stakeholders who are …

“The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be … standards already exist, developed by an industry led non profit organization based in Bahrain- the Accounting and Auditing …

The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting … Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek …