Little has been written about accounting in Iraq. This article attempts to fill this gap by investigating the development and trends of accounting in this country over several decades. Major factors that influence and shape the accounting practice in Iraq are discussed first. These include...

This paper examines accounting practice and its environment in one European country, Belgium, whose capital is home to the European Union (EU). Belgium's national accounting system has witnessed dramatic improvements in the last two decades as it has moved toward a highly standardized accounting...

Purpose – The purpose of this paper is to identify and test the determinates of earnings opacity internationally. The determinates are hypothesized to be the elements of social, economic and accounting order in each of the 34 countries of the study. Design/methodology/approach – A sample of...

The article hypothesizes that the level of reputation affects both the informativeness of earnings and the magnitude of discretionary accounting accrual adjustments. The hypothesis exploits the following: the positive relationship between reputation and firms' risk‐return profiles, and...

Summarizes previous research on factors affecting the market value of a firm’s equity and puts forward a mathematical model based on the idea that its investment opportunity set is positively related to reputation, multinationality, size and profitability; and negatively related to leverage...