also seeks to identify the motivation of firms with financing needs to provide voluntary IFRS disclosures and determines … decrease in liquidity. Voluntary IFRS disclosers exhibit higher equity and debt financing needs and tend to be audited by a big … auditor and be cross-listed. Research limitations/implications – The study implies that the need to obtain financing on better …

also seeks to identify the motivation of firms with financing needs to provide voluntary IFRS disclosures and determines … decrease in liquidity. Voluntary IFRS disclosers exhibit higher equity and debt financing needs and tend to be audited by a big … auditor and be cross‐listed. Research limitations/implications – The study implies that the need to obtain financing on better …

, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …

/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …

Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating … in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the … the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision‐making, and …

, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …

/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …

requirements of Public Company Accounting Oversight Board’s Auditing Standards No. 2 and 5. Originality/value -The analysis … provides an interdisciplinary approach, connecting accounting and information systems themes, and suggest solutions and tools … practitioners and academics and expands existing accounting literature. …