-held firms that include 30 accounting ratios and non-accounting information on size, age, industry and geographic regions … default negatively. The analysis of the joint influence of size and accounting ratios shows that size significantly alters the … relation and the magnitude of the marginal influence of the accounting ratios on default. Our findings also indicate that …

management accounting from the founding of the Institute to today. It considers a number of immediate challenges to management … accountants and surveys a range of issues and challenges that will likely affect management accounting thought and practice in the …

Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the support of US … 2001–2002. Emerging opinion increasingly upheld principles-based rather than rules-based accounting standards in the face … infrastructure for the international accounting standards setter had to be created. As this was taking shape, the globalisation of …

have their accounts audited on an annual basis. Empirical estimation of a logit model controlling for accounting cash- flow … predictive ability of going-concern opinion over and above accounting and nonaccounting variables for the estimation and hold …

controls. Organisational and management practices including management accounting activities are also being extensively … and Management Accounting”. It argues that, like management accounting, the potential of risk and governance concepts to …. This makes management accounting, risk management and corporate governance increasingly and inextricably interdependent. …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …