useful if they stimulate continual, thoughtful consideration of Canada's institutional arrangements. I discuss various …. Canada's financial reporting institutions, like all institutions, are not perfect, so we must always listen to their critics …

to aggressive accounting choices. The alternative hypothesis is the economic insurance hypothesis which predicts that … firms will over-invest in directors' and officers' liability insurance coverage independent of their aptitude for accounting … manipulation because of the managers' risk aversion. Aggressive accounting is measured using regulatory accounting enforcement …

useful if they stimulate continual, thoughtful consideration of Canada's institutional arrangements. I discuss various …. Canada's financial reporting institutions, like all institutions, are not perfect, so we must always listen to their critics …

is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing … 11 Canadian SME's to: (1) determine the extent to which widely accepted management accounting techniques and tools are … not being used. We find that of the 19 well-known management accounting techniques addressed in our interviews, only a …

In 1995, the Canadian Institute of Chartered Accountants (CICA) changed its Generally Accepted Accounting Principles on … accounting for joint ventures from permitting a choice between the equity method (EM) and proportionate consolidation (PC) to … requiring only PC. More recently, the International Accounting Standards Board (IASB) has decided to issue a new standard that …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

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 profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …