A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in … allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …

changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System … changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System … the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an …

This book appeals to a wide segment of the academic and professional market. It will appeal to accounting and finance … professors and students because the main theme of the book deals with accounting and financial system reform. It will appeal to … about several East European and Asian countries. Policy analysts and consultants who deal with accounting, finance …

changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System ….- Accounting Education in Russia.- Accounting and Finance Certification in Russia.- Concluding Comments.- Reference.- Index. …

, accounting conservatism, and stock price crash risk under IFRS adoption in Pakistan through separate and combined analyses. For … for the corporate governance mechanism. IFRS is a dummy variable. Accounting conservatism is measured by C-Score. Crash … governance mechanisms and IFRS. This research finds a significant negative link between the corporate governance mechanism and …