The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003 …, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by …

- Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the … market values of German manufacturing firms. For the chosen volatile period from 1997 to 2002, cautious national accounting … information does not correlate with the firms? residual market values (RMV). International accounting information makes no …

working experience is almost always necessary. She or he must know to use at least one accounting computer programme such as … learning of countries legislation and International Financial Reporting Standards, interpersonal communication and … responsibility. The results of the survey are used to determine the competitiveness of Accounting and Auditing graduates at the …

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this … impact of both company specific and audit related factors on timeliness of financial reporting in Turkey. This study reports …

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 …