Like many countries in Eastern Europe, Slovakia is currently facing social and economic changes that are leading the country towards a market economy. In the future, the country might join the European Union. This will call for many legislative and practical changes to which Slovak institutions...

Les sociétés de haute technologie européennes, de par leurs caractéristiques (dépenses en actifs immatériels, croissance, innovation...) sont amenées à publier des régularisations comptables. Ceci peut affecter la persistance de leurs résultats. Néanmoins, notre étude indique qu'au...

This study identifies three organisational variables that have an influence on internal auditing practices and specifies how each of them can exert its influence. This study is based on a literature review, combined with insights from theory specification cases; and contributes to the literature...

Purpose: The Scandinavian boards are known for their “best practices” for corporate governance. This paper aims to examine the management incentives behind corporate disclosure via an empirical study. Design/methodology/approach: Many of the previous empirical work have focused on the US...

This paper presents a critical analysis of empirical comprehensive income research, the majority of which consists of value relevance studies. The first part of the analysis focuses on the functional form of the value relevance regressions. The paper distinguishes between the informational and...