This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010-2018 from...

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)...

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and corresponding deferred taxes from the International Financial Reporting Standards tax...

The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...

Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies' cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still...

Research Question - What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation - The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting...

Research Question- To what extent does the disclosure of non-financial information by companies listed on BSE after the adoption of the EU directive lead to a decrease in the use of earnings manipulation techniques? Motivation- In line with the Sustainable Development Goals (SDGs) developed by...

The aim of this paper is to provide an overview of the publications in the Journal of Accounting and Management Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international practices and of the Romanian particularities. We use...

Answers have been sought to questions such as the following two for more than a decade: Why do accounting academics conduct research, and how important is this research to practice? This is not an easy task though. Academics' and practitioners' agendas, interests and approaches seem to be...

Research Question- How do firms behave after significantly missing or exceeding analysts' earnings estimates in terms of managing earnings and avoiding taxes? Motivation- Prior research provides strong evidence suggesting that managers are motivated to perform at or above analysts' expectations...