earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality …

This paper analyzes the role of financial accounting and reporting in the current financial crisis. Starting outlining … the objectives of financial accounting and giving a brief overview over the relevant accounting standards for financial … to financial accounting outcomes. Also, it surveys the current analytical literature which investigates the relation …

The principles characterizing the traditional revenue-expense approach to accounting have never been “invented.” They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …

recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters …, United States and International Accounting Standard setters have issued several disclosures, measurement and recognition … crisis, derivative financial instruments being a central element. With Churchill’s words and believe in our thoughts, “the …

Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite … where re-measurement is required, the manner of its reflection in the accounting records in accordance with national … regulations, usually as a modification of a general accounting method used for a purchase; The date of acquisition (balance sheet …

Measurement represents one of the most important methodological elements of accounting because it affects the overall … insurance companies. Each accounting regulation – whether at national or supranational level – includes relatively thorough … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes …