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 (P.D.54/2018) in June 2018. The transition from modified cash accounting to …

current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis … as well as the needs of management for the information's necessary to make business decisions. Accounting education is … not only important for accounting profession but should be significant for all other activities such as software engineers …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

working experience is almost always necessary. She or he must know to use at least one accounting computer programme such as … responsibility. The results of the survey are used to determine the competitiveness of Accounting and Auditing graduates at the …