We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to …

-year data comprising 89 listed Indian companies across 7 different sectoral indices of the National Stock Exchange of India (NSE … Indian Accounting standards which are converged with the IFRS. Findings suggest that services firms are engaging in … listed firms in India. …

Grundpfeilern der Corporate Governance, einen wesentlichen Erfolgsfaktor zur Reduktion von Bilanzpolitik, zur Aufdeckung von …In order to uncover the weaknesses in corporate governance revealed by both accounting scandals and the financial … management, uncovering accounting manipulation and, thus, avoiding accounting scandals. The decisive factor for positively …

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 …

Purpose: Jordan Islamic bank faces choices to apply accounting data in its statements. There is need to explain the … exploring deference between Shari'ha accounting rule, government accounting rule, and IFRS, also shows the deference impacts on … Jordan Islamic bank accounting data as practically case to promoting its results Design/methodology/approach: Comparing …

The present study aims to review systematically the state of the art of corporate governance in India. The study uses a … research in India. In terms of the relationship of corporate governance with other areas, the results exhibited that financial … academicians, policymakers (e.g., Securities and Exchange Board of India and Ministry of Corporate Affairs-Government of India …

compare the legal situation for whistleblowers in the People's Republic of China and India. In a survey of 942 employees from …