Many earnings forecasts studies are conducted for the Anglo-Saxon countries, but to date very few have focused on continental Europe. This paper examines whether there is a relationship between discretionary accounting and the accuracy of long-run forecasts of annual earnings voluntarily...

According to Nobes (1983) one of the discriminating features of accounting systems in certain countries such as Germany and France in comparison with the Netherlands and the United Kingdom is the degree of use of income smoothing. Explicitly, we will test the hypothesis that there is a...

This study evaluates systematically the form of the relationship between multinationality and performance for Fortune Global top 500 firms for the financial year 1996. In contrast to most of the prior conceptualisations that rely on linear, monotonic models of the linkage, this study examined a...

This paper examines how preparers perceive the association between costs and benefits of IFRS for SMEs. Extant research on costs and benefits associated with IFRS for SMEs is inconclusive. Our results suggest that preparers consider costs and benefits of IFRS for SMEs separately, not...