to incorporate the effect of accounting conservatism conveyed through managers' earnings guidance when the guidance is …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …

committees that are composed exclusively of independent directors, include an accounting expert, and act with due diligence. We …

The size of the equity risk premium remains an unanswered question in the accounting and finance literature. This study …

The size of the equity risk premium remains an unanswered question in the accounting and finance literature. This study …

procedure of the target financial forecasting comprises an appropriate information-accounting support, a target financial …