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Why We Do International Accounting Research
Ball, Ray - 2016
Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for … conducting international accounting research. These include: to better understand others (and in the process, to better …
Persistent link: https://www.econbiz.de/10013000191
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Effects of Institutional Structures on Accounts Manipulation : An International Study
Nuri, Julinda - 2012
This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...
Persistent link: https://www.econbiz.de/10013115812
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International Financial Reporting Standards- an Emerging Market Perspective
Chukwunedu, Okaro Sunday - 2011
The purpose of this paper is to draw attention to some issues that may be militating against the successful adoption of IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of literature was undertaken in this regard. Issues identified...
Persistent link: https://www.econbiz.de/10013118980
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Analysts’ Forecasts : What Do We Know after Decades of Work?
Bradshaw, Mark T - 2011
state of our understanding of analysts based on prior academic research. Additionally, several observations are offered … literature serve as both criticisms and suggestions for future research …
Persistent link: https://www.econbiz.de/10013122787
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IFRS and Accounting Quality : The Impact of Enforcement
Samarasekera, Nelunika - 2012
The aim of this study is to investigate the impact of enforcement (greater monitoring of auditors and more regulatory scrutiny of financial reporting) on accounting quality under IFRS using measures of earnings smoothing, managing towards earnings targets, timely loss recognition and value...
Persistent link: https://www.econbiz.de/10013097264
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Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
Renner, Moritz - 2012
Today's most pressing constitutional question is posed by a global economic system whose expansive tendencies seem no longer controllable. The current financial/debt crisis has triggered diverse reactions in the political arena ranging from the reformist ordo‐liberal approach followed by...
Persistent link: https://www.econbiz.de/10013097626
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Multinational Banks Operating in Hyperinflationary Economies
Kampanje, Brian Phiri - 2012
Multinational Banks operate on a wider economic and geographical spectrum and are faced with vast challenges in each economic territory. There is however general observation that multinational banks do not make proper disclosures on portfolios operating in hyperinflationary economies as outlined...
Persistent link: https://www.econbiz.de/10013104221
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The Case for Global Accounting Standards : Arguments and Evidence
Tarca, Ann - 2013
This paper outlines the arguments for a common set of accounting standards and the forces that have promoted adoption of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 provides an opportunity for empirical investigation of the benefits of IFRS. I summarise...
Persistent link: https://www.econbiz.de/10013088220
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Where Are the World's Best Analysts?
Harvey, Campbell R. - 2013
is over 4%. Consistent with our other research, buy recommendations outperform sells, but in contrast to Europe, sell …
Persistent link: https://www.econbiz.de/10013074823
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Religion and Financial Economy of the World : How the Present Reflect True Godliness
Oyedokun, Godwin - 2017
Religion has been found to have a significant impact on the economic well-being of individuals, families and by extension financial economy the world. One's level of income and wealth has been found to be significant in determining a person's financial literacy. This paper therefore seeks to...
Persistent link: https://www.econbiz.de/10012963557