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 …

all audit committee members or at least one member qualified in accounting. Originality/value – This study introduces …

Committee in charge: Steven Matsunaga, Chairperson, Accounting;Angela Davis, Member, Accounting;David Guenther, Member …, Accounting;Jeremy Piger, Outside Member, Economics …In this dissertation I investigate whether managers alter the linguistic tone of their earnings announcements to …

accounting conservatism. As a final step, we review selected empirical studies to illustrate the relevant evidence found within … conservative accounting policy choice decisions with the principle objective of providing insights into the design and …

accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the … first country to formally adopt the contents thereof as the Statement of GAAP for SMEs.The adoption of a formal accounting … involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible …

intangibles, as well as their complexity (Gu/Wang 2005). Two basic types of conservatism are distinguished by the accounting … Bilanzierungsgrunds?tze sind deshalb von Vorsicht (conservatism) gepr?gt. Eine konservative Finanzberichterstattung wird als die … Auspr?gungen von conservatism: ex ante (unconditional oder news-independent oder balance sheet conservatism) vs. ex post …