This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information …

Accounting measurement and disclosure rules have a significant impact on the real decisions that firms make. In this … novel insights that we believe are useful not only for the development of accounting standards but also for guiding future …

disclosures are associated with the degree of accounting conservatism. Therefore, stakeholders should consider a firm's financial …

The aims of the study is to know the effect of conservatism accounting, corporate social responsibility (CSR …) disclosure and tax avoidance on earnings management. In this study variable of conservatism accounting was proxy by accrual … with software eviews7. The finding showed that, as simultaneously, conservatism accounting, CSR disclosure, and tax …

. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …

voluntarily using international standards for their financial statements and thus contributing towards international accounting …