has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior …

Purpose – This paper seeks to investigate the accounting factors that affect the value of a firm. Design …/methodology/approach – Cross-sectional analysis is employed to investigate the association between critical accounting ratios and stock returns …

. Emphasis will be laid on analysing the existing accounting recognition and measurement difficulties deriving from reporting …, this study indicates that there are accounting and auditing problems of defined, measured and disclosed R&D to users of … and there is a constant need to supply reliable accounting information. …

, dividend payout, size and growth on systematic risk for Greek listed firms, after Greece's entrance in the Monetary Union. The …

debt. Disciplinary fields as varied as logic, accounting, finance, psychology, geopolitics, economics, statistics, ethics …

-earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design … using ordinary least square (OLS) regression models. Findings – Results indicated that conservative accounting is existent … in the Greek accounting setting, but weak evidence regarding earnings timeliness was found. Additionally, evidence was …

Purpose – The purpose of this paper is to explore the coexistence of cash accounting and accrual accounting systems … roles of accounting investigated are informed by Ansari and Euske's model. Findings – It appears that cash accounting … information prevails in the major function of decision making, with accrual accounting information playing a secondary role …