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 …

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 …

firm, potentially including the firm's accounting information quality (AIQ). It has been well recognized that high AIQ …, there is a lack of clear understanding about the specific role of corporate accounting information in the ex …&D inputs and innovation outputs, and the positive moderating role played by the quality of corporate accounting information …

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 …

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 …

operations in economic, social and environmental spheres as well as for ethical behavior. In accounting, it is reflected in the … form of social accounting which deals with disclosing information on the organization's achievements in respect of the CSR … information on CSR in the framework of the company's accounting system. …