accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between …

. Contrary to the commonly held view, fair value accounting did not have a major impact on the crisis development and severity …

accounting standard governing cash flow reporting is poorly suited to the needs of banks. A survey of U.K. and Eurozone banks …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of … the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting …, Auditing and Accountability Journal; Australian Accounting Review; Abacus; Accounting and Finance; Australian Journal of …

The Czech National Accounting Board, an independent national accounting body that was established by the initiative of … independent respected profession in the Czech Republic and accounting methodology. This goal is realized through the process of … issuing Interpretations to consider accounting issues in the Czech legislation that are likely to receive divergent or …