The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings …. Multiple regression analyses are used to establish links between accounting attributes on the sample of 64 listed firms for the … time period between 2005 and 2017. This study shows that relevance is a more dominant accounting attribute than reliability …

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …

The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to … identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal … accounting regulations. The data collected through the questionnaire was divided using clustering data mining technique. We …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … the mandatory adoption of IFRS has a limited impact on accounting comparability and that accounting information continues …

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects …

of International Financial Reporting Standards (IFRS) has had an effect on financial analysts' earnings forecasts and … perform the analysis. The results show that the transition from domestic to international accounting standards has had …

relevance of accounting numbers for these firms is higher following IFRS convergence … Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market …

, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector’s accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government’s assets and liabilities, and of its financial …