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Influencing factors on earnings management, empirical evidence from listed German and Austrian companies

Dilger, Thomas; Graschitz, Sabine - In: International Journal of Business and Economic Sciences … 8 (2015) 2, pp. 69-86

Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...

Persistent link: https://www.econbiz.de/10011516730

The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems

Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management 11 (2019) 1, pp. 81-92

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Persistent link: https://www.econbiz.de/10012601073

Socially responsible investments in financial statements of Polish public companies

Remlein, Marzena - In: European Financial and Accounting Journal 13 (2018) 3, pp. 37-54

Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world's financial markets. Poland is in the infancy stage of development of socially responsible investments. Socially...

Persistent link: https://www.econbiz.de/10012623005

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: SPOUDAI - Journal of Economics and Business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Persistent link: https://www.econbiz.de/10014477243

Digitalization and the Challenges for the Accounting Profession

Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - 2019

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

Persistent link: https://www.econbiz.de/10012141522

The Market for liars: Reputation and auditor honesty

McLennan, Andrew; Park, In-Uck - 2003

In the model there are two types of financial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a 'two-tier equilibrium' in which 'reputable' auditors refuse bribes offered by clients for fear of...

Persistent link: https://www.econbiz.de/10010332213

Research on the Appraisal of Intangible Assets in Romanian Companies

Pavaloaia, Leontina - In: CES Working Papers 4 (2012) 3, pp. 396-406

Irrespective of the cultural environment in which companies operate (Europe, Asia, America or any other geographical area), intangible assets have a significant role in the development of a business since they contain knowledge that can be the engine of the respective business and they can offer...

Persistent link: https://www.econbiz.de/10012017014

Convex treatment response and treatment selection

Boes, Stefan - 2010

This paper analyzes the identifying power of weak convexity assumptions in treatment effect models with endogenous selection. The counterfactual distributions are constrained either in terms of the response function, or conditional on the realized treatment, and sharp bounds on the potential...

Persistent link: https://www.econbiz.de/10010315574

An empirical investigation of the effects of moderating and mediating variables in business research: Insights from an auditing report

Namazi, Mohammad; Namazi, Navid Reza - In: Contemporary Economics 11 (2017) 4, pp. 459-470

the context of auditing reports. size, complexity of the operation, and risk of the firm were selected as the independent … revealed that there is a significant relationship between the size of the firm and the type of the auditing report. Moreover, a … significant relationship between the size of the company and the type of auditing report is shown in the inventory value of the …

Persistent link: https://www.econbiz.de/10011995319

From conformity to excellence: Study on quality of services in accounting profession in Romania

Avram, Costin Daniel; Ţogoe, Greti Daniela; Avram, … - In: Amfiteatru Economic Journal 19 (2017) Special Issue No. 11, pp. 1077-1090

Professional bodies that manage distinct segments of the accounting profession in Romania, respectively CECCAR, CAFR, CCF and ANEVAR are focused on the public interest and expectations of the business environment. The quality of services specific to accounting profession is primarily aimed at...

Persistent link: https://www.econbiz.de/10012004534

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