Standards and conceptual issues -- Fair value and the conceptual framework -- Fair value accounting : a standard setting perspective -- Have the standard setters gone too far, or not far enough, with fair value accounting? -- Shareholder value, financialization and accounting regulation : making...

Corporate failures and accounting scandals had shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and financial markets. There had also been public disquiet about the role of professional auditors and audit firms, who had been...

1. The context of managing public money -- 2. Public sector budgeting -- 3. Taxation and other sources of income -- 4. Controlling income and expenditure -- 5. Costing and project appraisal -- 6. Partnerships and contracts -- 7. Measuring performance and value for money -- 8. Accountability and...

The author specifies the pivotal role of accounting information quality in moderating the influence of dividends on the investment decisions of listed firms in Vietnam from 2009 to 2020. In this study, the significant dependence of investment on dividends is proved by the Two-Step System...