The independent auditors periodically publish reports that summarize the audit results. These reports reinforce the financial communication and reliability of accounting information. International Standards on Auditing (ISA) determine the content of audit reports and the quality of audit...

Se evalúa el rendimiento ex-dividendo en acciones colombianas entre 1999 y 2007, periodo que incluye la conformación en julio de 2001 de la Bolsa de Valores de Colombia, resultado de la integración de tres bolsas previamente existentes. Contrario a la hipótesis de eficiencia de mercado, se...

Los modelos económicos que analizan el crecimiento hacen un fuerte hincapié en el efecto positivo de la acumulación del capital sobre el desarrollo de las economías. Para ello, deben existir mercados de capitales desarrollados que canalicen adecuadamente los ahorros hacia la inversión. Los...

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

This research attempts to explore accounting academics and investors' perception on the adequacy of the quality and quantity of disclosed information by Jordanian public shareholding companies listed on the Amman Stock Exchange (ASE). Jordanian Securities Depositary Center (JSDC) requires the...

Accounting for defined benefit pension plans is complex, and given the magnitude of many of these schemes relative to their corporate sponsor, understanding whether pension disclosures are value relevant is key to improving the quality of financial reports. The application of fair value...

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...

This paper applies the pitch template developed by Faff (2017) for an academic research topic in venture capital finance, with a focus on government fundraising in Central and Eastern European countries. The template summarizes the key elements forming the structure of any research proposal....

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation - A number of studies looked into the hierarchy of earnings thresholds based...

This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland, Romania, Slovenia and Turkey. SMEs represent the vast majority...