. We adopt a structured literature review methodology and address three key questions: how is research on compliance with …. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …

voluntarily using international standards for their financial statements and thus contributing towards international accounting …

, comparative analysis of fair value accounting vs. historical cost accounting yields mixed results. One immediate implication of … the research - a condition for the further implementation of fair value accounting - is the need to clarify standard … setters' notion of accounting income, its presumed contribution to decision relevance and its disaggregation …

in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension … plans under International Accounting Standard 19 Employee Benefits. We first analyse companies' decision whether to … voluntarily early adopt the equity method of accounting for actuarial gains and losses. Second, we analyse companies' choice to …

Reporting Standards. This study seeks to analyze how Algeria initiated the transformational processes of its local accounting … economy background. Secondly, after the analysis of the flaws of the old accounting system, the main features and benefits of … the new IFRS compliant financial accounting system (hereinafter, NFAS) are outlined. Thirdly, the issues and challenges …

) contributes to the development of private firm financial reporting. I interview a sample of leading accounting experts from 24 …

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …

We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes … security-level accounting information, we predict and find that PC insurers record timelier OTT impairments of the same NAMBS …