Purpose – The purpose of this paper is to examine whether the choice of accounting treatment of transition obligation … choice of treatment of transition obligation, the accounting choice has no significant impact on the total value relevance of … implications – Results may have implications for managers' choice of accounting treatment, and the evidence seems to support …

to address the development of accounting standards. Design/methodology/approach – The approach is to use the fuzzy … mathematical FAHP model is needed to select the optimum mechanism for establishing accounting and auditing standards. The FAHP … application results lead to a rational ranking of the four bases to develop accounting standards. Originality/value – This paper …

accounting definition of the return on equity. The operating income was not cleansed of any expenses which are really capital …

professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by … restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore …

-earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design … using ordinary least square (OLS) regression models. Findings – Results indicated that conservative accounting is existent … in the Greek accounting setting, but weak evidence regarding earnings timeliness was found. Additionally, evidence was …

now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing … "creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility …

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

of a simultaneous equations structural model connecting macro and microeconomic (market) variables with accounting …