We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

In the context of corporate governance in almost all countries is increasing concern for the protection of shareholders, ensuring the balance of power in the governing bodies companies, the establishment and, where appropriate, extending the powers of the statutory audit, the establishment audit...

The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leading companies in business world, annual reports of IASB, and random academic researches. Business world has been changes rapidly and dramatically...

The paper highlights on corporate governance relation through collecting and analyzing different secondary resources such as websites, lectures, published articles and books and primary resources about performance of leading companies implement new strategic models and adopt governance...

Some countries take IFRS without hesitation, the other accept them only in part or even prevent their acceptance. Judge at al. (2010) concluded that the degree of which IFRS are included within national economies, is the resultant of load pressure exerted by the institutions: this pressure can...

The authors describe emerging hot topics in management accounting systems (MCS) as discussed during the international conference held at University of Economics, Prague, in September 2006. This paper underpins all relevant aspects of MCS ranging from corporate governance, through planning and...

The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importance of budgets to performance management. The paper results from the empirical research. Analyses...

This paper’s objective is to study the relationship between bank credit risk and financial performance and the contribution of risky lending to lower bank profitability and liquidity. The sample data comes from the Mergent Online database, which stores ownership, executive, and financial...

Banks play a critical role in corporate governance in many economies around the world. This paper empirically compares the activities of security analysts (i.e., analyst coverage, forecast accuracy and forecast agreement) between firms with and without close working relationships with their...

Within this study, we have focused on factors related to the entity, such as the internal characteristics, consisting mainly in how the entity is managed, in order to identify the existence of certain associations between the characteristics of corporate governance and the existence of...