discretionary choices available to management in Australia with respect to the accounting for and the disclosure of R&D expenditure … characteristics of the firm including, share issue, size, accounting performance, leverage, proprietary costs and tax status …

Committee in charge: David Guenther, Chairperson, Accounting;Steven Matsunaga, Member, Accounting;Linda Krull, Member …, Accounting;Glen Waddell, Outside Member, Economics …I examine the relation between book-tax differences (BTDs) and earnings growth. Because financial accounting rules …

as for the internal accounting policies. As part of the dissertation the possible impacts of financial instruments on …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …