on the need for strengthening the law governing true and fair corporate accounting. The first part of the paper … concentrates on nexus between the importance of transparency in accounting embodied under the provisions of the Companies Act in … governing accounting provisions in India and UK is also looked into. Findings – The law governing financial transparancy …

Purpose – This paper aims to document the history of accounting development in Madagascar over the last century. It … impact on the development of accounting systems and practices in Madagascar. Design/methodology/approach – In order to do … this it uses the Code of Commerce, 1807 to narrate the development in accounting regulation and the different accounting …

model compares four alternatives: Standard cost accounting, standard theory‐of‐constraints (TOC), LP analysis and an …

Purpose – This paper aims to complement a more conventional positive accounting theory (PAT)‐based study of accounting … methods used by their firms and industries is in fact more consistent with PAT‐based theories of accounting choice than with … for self‐interested purposes. Originality/value – Most recent work on managerial decisions concerning accounting choices …

accounting system in which each country is classified, either the Anglo‐Saxon or the continental‐European accounting system … that the impact of IFRS on financial statements of European firms is not related to traditional accounting systems …

stock prices, and second, to test for the effect of speculative intensity on the relevance of accounting information between … insight on the issue of accounting relevance within the context of an emerging capital market like Greece. According to our … knowledge this is the first study which concerns speculation as an important factor of accounting value relevance in an European …

attributed to accounting variables, i.e., whether the social report is value‐relevant in assessing a firm's market value. Design … value; second, the social report influences the value‐relevance of accounting variables. The study applies the value … accounting information is more relevant for the companies that publish a social report, whereas the relevance of earnings per …

a change in accounting rules. Firms’ main concerns have been to understand the extent to which accounting differences … by providing empirical evidence of the nature and the size of the differences between Italian accounting principles and … consequences of the conversion to IFRS on accounting outcomes. Findings – The empirical results indicate a more relevant total …