market liquidity increases as the proportion of conservatism traders increases. With mark to market accounting replacing the … conservatism ; market liquidity ; price efficiency ; mark to market accounting …This paper theoretically examines the impact of conservatism on the asset price in an asset market allowing for …

take to repair their damaged reputation due to a financial restatement. -- financial restatements ; audit fees ; accounting …

functions of the accounting system. This paper therefore, assesses the quality of auditor’s reports in the Nigerian Banking …

ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in …-enforced role of auditors in assessing relevance of management estimates. -- accounting conservatism ; APC ; fair value measurement … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial …

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 …