Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …

performance. Accounting, as part of the management process, specifically contribute to the value of the entity. In this paper we … want to present how accounting acts as a consultant to managers, helping them in decision making process. …

professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by … restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore …

accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit … of stock price on earnings and equity book values following Ohlosn's accounting-based valuation framework. Findings … – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

actively trade on information to maximize investment profits, use insider trading signals in addition to accounting numbers to … current quarter, after controlling for accounting information (including total accruals, unexpected earnings, etc.). In … institutional investors use insider trading signals in addition to accounting information in making investment decisions. Moreover …

investment decisions have significant international implications. Most of them are based on accounting information, which must be … remarked by quality from all points of view. Since the accounting information range of users is diverse and their information … needs are at least as diverse, interpretation of accounting informations quality is characterized by subjectivity. The users …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …

information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …