impact of research on identity construction, especially in relation to the specific areas of the accounting profession and …

and accounting fields. This framework challenges the belief held by certain critics that structuration theory cannot be … sociology that have yet to be brought into case studies in the fields of accounting and management in particular.  …

contemporary stage – the internet. Design/methodology/approach – The paper studies the proposed merger of three accounting bodies …

uses cointegration and innovation accounting techniques (variance decomposition analysis and impulse response functions) to …

Purpose – This paper aims to investigate the changes in the properties of accounting income published by French listed … trend in the degree of conservatism of accounting earnings over the period as a whole. However, except for firm size, none … of the corporate characteristics examined can predict a company's accounting earnings properties. Research limitations …

determinates are hypothesized to be the elements of social, economic and accounting order in each of the 34 countries of the study … international accounting standards (as elements of the accounting order) are not significantly related to earnings opacity … internationally. It is the social and economic climate rather than the technical accounting climate that is at the core of the lack of …

accounting definition of the return on equity. The operating income was not cleansed of any expenses which are really capital …

Egyptian stock market perceive accounting information based on the Egyptian Accounting Standards to be useful in stock … to 2002, evidence of the value relevance of accounting information in Egypt was obtained, based on both return and price … than is accounting information. It is perhaps unreasonable to conclude that accounting information has higher value …

Purpose – This study aims to examine whether accounting knowledge is associated with a decision maker's tendency to …‐subjects laboratory experiment was employed. Subjects prepared accounting reports that measured and distributed an entity's wealth based … upon given accounting data. Accounting knowledge was measured as: a discrete variable by classifying subjects into high …