relevant in predicting one-year ahead earnings than accruals. This positive impact of cash flows for predicting earnings is …

the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings … there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings smoothing … persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post-IFRS convergence by …

The aim of this study is to determine whether accruals have information value beyond that provided by isolated current … obtained with the cash flows model. We also regress the decrease in prediction errors brought about by the addition of accruals … on a set of firm-specific circumstances where accounting manipulation is expected. In all cases the decrease in …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

, also and development of an accounting system, able to provide the necessary information and reliable in decision-making, is …, control and evaluation. The aim of this study is to provide an overview of developments and knowledge on accounting … currently, in order to see accounting information as one of the important directions of increase of efficiency on decisionmaking …