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anomalies. The article regrets that the revenue authorities have been reluctant to link tax outcomes more directly to accounting …
Persistent link: https://www.econbiz.de/10005523847
Persistent link: https://www.econbiz.de/10005526778
development of a managerial accounting system), while others are shown to require more government intervention (e.g. equity …
Persistent link: https://www.econbiz.de/10005526885
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …
Persistent link: https://www.econbiz.de/10005530668
of accounting for stock-based compensation. We investigate whether such announcements increased the quality of these … accounting choices in general lead to higher perceived earnings quality. Using two measures of earnings quality, the price …
Persistent link: https://www.econbiz.de/10005545441
The objective of this paper is to analyze the lobbying activities of the Financial Accounting Standards BoardÕs (FASB …) constituents to the Exposure Draft of Statement 106, ÒEmployerÕs Accounting For Post retirement Benefits Other Than Pensions …
Persistent link: https://www.econbiz.de/10005546488
Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most … medium-size firms. It includes a brief discussion of the potential economic consequences of new accounting rules and of the …
Persistent link: https://www.econbiz.de/10005546514
Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient...
Persistent link: https://www.econbiz.de/10005546516
this broadened perspective. Additionally, several changes in management accounting such as the use of activity …
Persistent link: https://www.econbiz.de/10005546517
The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...
Persistent link: https://www.econbiz.de/10005546518