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Accounting Regulation for Nonprofit Organizations in Italy and Spain : Towards an European Perspective

Travaglini, Claudio - 2014

The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting regulation for nonprofit entities in Italy...

Persistent link: https://www.econbiz.de/10012709177

The relationship between cost system functionality, management accounting practices, and hospital performance

Kludacz-Alessandri, Magdalena - In: Foundations of Management : the journal of Warsaw … 12 (2020) 1, pp. 223-236

costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … data was collected using a questionnaire survey carried out among chief accountants and hospital managers in Polish and … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …

Persistent link: https://www.econbiz.de/10012490394

Financial reporting material misstatements, earnings conservatism and managerial replacement decisions

Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21

Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving financial reporting credibility and legitimate...

Persistent link: https://www.econbiz.de/10012603984

Verification pocedures and financial reporting quality : the positive effects of negative assurance reviews

Badertscher, Brad A.; Kim, Jaewoon; Kinney, William; … - 2018

Are “full audits” cost-effective in improving financial reporting quality compared to “reviews,” which are based primarily on analytical procedures and inquiries? The answer is important because independent verification cost-effectiveness is being challenged globally and recent advances...

Persistent link: https://www.econbiz.de/10011800523

Financial Reporting and Disclosure Practices in China

Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - 2023

We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U.S. firms (i.e., Graham, Harvey, and Rajgopal, 2005; Dichev, Graham, Harvey, and Rajgopal, 2013). Comparing earnings features, motives to manage and smooth earnings, and voluntary...

Persistent link: https://www.econbiz.de/10014351133

Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects

Florou, Annita - 2020

We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...

Persistent link: https://www.econbiz.de/10012854900

Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020

Löw, Edgar; Schröder, Michelle Elodie - 2021

In March 2020, Covid-19 was declared a pandemic by the World Health Organization. Most European governments reacted with lockdowns. A drop in demand as well as supply disruptions affected the economy which also hit European banks with quite a lot of uncertainty, not only regarding possible...

Persistent link: https://www.econbiz.de/10012795250

IFRS Adoption and Financial Reporting Quality : A Review of Evidences in Different Jurisdictions

Nijam, Habeeb Mohamed - 2016

Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS) is that they lead to improved financial reporting quality and comparability and thereby favorable economic consequences. There are however contradicting evidences disproving...

Persistent link: https://www.econbiz.de/10012987049

Archiving, Keeping Records and Financial Accounting Documents

Dumitru, Aurelia - 2016

The current study deals with the issues of archiving, storing the documents and the account books, analyzing the filling in and storage methods. The study highlights at the same time the conditions that must be fulfilled for their drawing up, for the archiving of the documents and of the account...

Persistent link: https://www.econbiz.de/10012998223

Reporting Accountant Appointments and Accounting Restatements : Evidence From UK Private Companies

Clatworthy, Mark; Peel, Michael J. - 2021

In recent years, regulators have exempted an increasing number of companies from the requirement to appoint auditors, yet little is known about the role of the accounting profession in preparing and validating the financial statements of unaudited companies. In this paper, we examine empirically...

Persistent link: https://www.econbiz.de/10013246437

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