Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance...

This paper attempts to re-examine the decision of Nigeria to begin a phased adoption of International Financial Reporting Standards (IFRS) as from 2012.Certain emerging issues have made this important. They include researches on the effects of IFRS from the perspective of early adopters, the...

International Accounting Standard (IAS) 1 – Presentation of Financial Statements contradicts International Accounting Standards Board (IASB) Conceptual Framework on the users of financial statements. IASB Conceptual Framework is superior to all international accounting standards and clearly...

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on decision making and the interaction between external and...

The primary purpose of venturing into business is to make profit, this motive, however, have been criticised widely. The concept of income is crucial to the entity's financial performance, and is half of determining an organisation's profitability and sustainability. The treatment of "revenue"...

Objective –The purpose of this research is to examine the impact of the International Financial Reporting Standard (IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual earnings management and real earnings management....

This paper focuses on issues and consequences for the public sector from the current policy decision to adopt sector-neutral International Financial Reporting Standards (IFRS) from reporting periods on or after 1 January 2005. It contends that an examination of the history of private and 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...