Investigates the dimensions of accounting information prepared for use in managing non‐corporate pastoral entities in … pastoral accounting information in an unregulated financial reporting environment. Draws conclusions about the likely impact of … a case for lost relevance based on the evidence of accounting change in the closing decades of the nineteenth century.  …

By specifying long lists of users of published financial reports, accounting authorities may be raising the … expectations of users for corporate accounting information. Discusses whether the raising of these lists creates users’ rights to … accounting literature. Conducts such an examination, revealing both the bases for, and justification of, the rights claimed …

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 …

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 …

Purpose – The objective of this paper is to investigate the perceived threats of computerized accounting information …

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 …

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 …

Currently the use of motor gasoline from year to year increase. In 2010 the number of vehicles in Indonesia about 26 …-synthetic fuel on levels of exhaust emissions, to determine the effect of fuel mixture gasoline-synthetic fuel for engine performance …. Based on the analysis of performance and exhaust emissions test on a gasoline engine, for most engine performance is good …

reporting are associated with firm value for public firms in Indonesia. Design/methodology/approach – The authors hypothesize … financial information. Originality/value – Corporate governance index for public firms is not readily available in Indonesia …