current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient … time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … costs of implementing and monitoring the accounting rules. Given the short time between abandoning an economy based on …

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …