This study's underlying premise is that current pension plan accounting has two important negative effects. First, it …

In 1995, the Canadian Institute of Chartered Accountants (CICA) changed its Generally Accepted Accounting Principles on … accounting for joint ventures from permitting a choice between the equity method (EM) and proportionate consolidation (PC) to … requiring only PC. More recently, the International Accounting Standards Board (IASB) has decided to issue a new standard that …

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

The aims of the study is to know the effect of conservatism accounting, corporate social responsibility (CSR …) disclosure and tax avoidance on earnings management. In this study variable of conservatism accounting was proxy by accrual … with software eviews7. The finding showed that, as simultaneously, conservatism accounting, CSR disclosure, and tax …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U ….S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative … governmental accounting regulations could affect real decisions of municipal officials and therefore could potentially have public …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …