“Foreign Currency Translation”. The focus of the study is to examine the impact of certain accounting issues, such as liquidity … the behaviour of firms. Design/methodology/approach – The paper follows the positive accounting theory context and … investigation, the availability of accounting and financial data and the disclosure of accounting information in the financial …

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 …

) and accounting values (as described by Gray) in Iran. Design/methodology/approach – The appropriate data for a period of … this research show the relationships among cultural and accounting values in Iran and found support for more than one …‐half of Gray's hypotheses. Numerous issues, such as the abnormal evolution of accounting in Iran, the impact of unstable …

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 …

Purpose – The aim of this paper is to study both the information content of accounting figures and the speed at which … announcement. Originality/value – The study contributes to both financial accounting and microstructure literature. First, it … focuses on the information content of accounting figures using very short horizon (intraday analysis). Second, the paper sheds …

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 …

of financial accounting data for analysts forecast. Moreover, future research may also examine the role of institutional …

et al. is distinct from the accruals (ACC) mispricing documented in Sloan. Design/methodology/approach – This paper …

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the … period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes … of accounting, special areas, views on classification and on the recording of transactions, views on valuation and …

accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 …