This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and … than 2 years of information to calculate EFAP, 73 firm-year without sufficient financial accounting information to … calculate the cost of capital and 35 firm-year without sufficient financial accounting information to calculate control …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …

Accounting information was often used to determine the effect of quality management initiatives. Relation between …

The aim of this paper is to show the importance of accounting information for management, especially in medium … of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …

substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical … the legal environment is far from perfect, the complementary relationship between reputation and accounting information is … the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides …

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …

’ financial reporting follows the requirements of relevant laws in the country and that they comply with appropriate accounting …

The nowadays accounting information user profile became more sophisticated and the financial reports face new … users. According to International Accounting Standards Board, the utility of information is defined through the qualitative … practice in risk management field. Also, we will debate the relation between the qualitative characteristics of accounting …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …