Showing 1 - 10 of 17,916
The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …
Persistent link: https://www.econbiz.de/10012232260
The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …
Persistent link: https://www.econbiz.de/10012001167
The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …
Persistent link: https://www.econbiz.de/10011271748
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …
Persistent link: https://www.econbiz.de/10011799261
The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a …
Persistent link: https://www.econbiz.de/10013083912
This study explored the factors that can influence the timeliness of financial reporting in Nigeria using a sample of 33 financial institutions (2005-2008). The Generalized Least Square (GLS) regression method was used for the estimation and the results reveal that on the average, the sampled...
Persistent link: https://www.econbiz.de/10013021936
We investigate whether ESG ratings predict future ESG news and the associated market reactions. We find that the consensus rating predicts future news, but its predictive ability diminishes for firms with large disagreement between raters. Relation between news and market reaction is moderated...
Persistent link: https://www.econbiz.de/10012511894
Persistent link: https://www.econbiz.de/10014341050
Persistent link: https://www.econbiz.de/10011644093
Persistent link: https://www.econbiz.de/10010407965