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accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …
Persistent link: https://www.econbiz.de/10010385817
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
focus on two of accounting's key functions within organizations and markets, financial reporting and governance. In this … respect we find that accounting exhibited shortcomings in its structural foundation and in its application. Salient is its …. As such, accounting carried undesirable elements that interacted with other malicious market characteristics such as …
Persistent link: https://www.econbiz.de/10013122813
Motivated by theoretical models in economics which show that there is matching between CEO skill and firm size, we introduce a new measure of director skill which is based on the aggregate size of firms on which the director serves as an independent director. We validate our measure by showing...
Persistent link: https://www.econbiz.de/10013067412
disclosures are associated with the degree of accounting conservatism. Therefore, stakeholders should consider a firm's financial …
Persistent link: https://www.econbiz.de/10012839274
Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting … this drastic change it is necessary to integrate Robotics (Artificial Intelligence) into the Accounting Database …. Application of robotics technology in accounting is nothing but an application of expert system based software and other …
Persistent link: https://www.econbiz.de/10012843271
Motivated by theoretical models in economics which show that there is matching between CEO skill and firm size, we introduce a new measure of director skill which is based on the aggregate size of firms on which the director serves as an independent director. We validate our measure by showing...
Persistent link: https://www.econbiz.de/10012957811
In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting appeared outdated. In response, the Integrated Report (IR) has been proposed with the aim to increase the transparency, making more clear the interconnections between all areas...
Persistent link: https://www.econbiz.de/10012901439
business operations. So the present study is intended to analyse the green initiatives in accounting and reporting of business …
Persistent link: https://www.econbiz.de/10012891587
Accounting is imperfect, leading to errors in financial reporting. This paper links accounting errors to firms … detect. Our findings highlight the imperfectness of accounting and shed light on accounting standard setting …
Persistent link: https://www.econbiz.de/10012937358