Accountants) research has shown that finance and accounting professionals around the world are partnering with others inside their …

Accounting is the backbone of the business world. After all, accounting was created in response to the development of … for all accounting functions today. Accounting gives us the financial snapshot of the business in order to make solid … business organizations is effective use of accounting and financial management reports. However, the applications of these …

more important is - personal judgement. There are different accounting policies and practices in relation to various … financial items appearing in the financial statements. Such different accounting policies, even though principally correct may … platform for which, the Accounting Standards were introduced. There are 32 accounting standards as of today which govern …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …