This study investigates whether national culture influences judgments made by Polish and British accounting … professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms' financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented. …For a long time many authors have been studying the factors that allow for a better explanation of different accounting …

fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …