“Foreign Currency Translation”. The focus of the study is to examine the impact of certain accounting issues, such as liquidity … the behaviour of firms. Design/methodology/approach – The paper follows the positive accounting theory context and … investigation, the availability of accounting and financial data and the disclosure of accounting information in the financial …

to address the development of accounting standards. Design/methodology/approach – The approach is to use the fuzzy … mathematical FAHP model is needed to select the optimum mechanism for establishing accounting and auditing standards. The FAHP … application results lead to a rational ranking of the four bases to develop accounting standards. Originality/value – This paper …

) and accounting values (as described by Gray) in Iran. Design/methodology/approach – The appropriate data for a period of … this research show the relationships among cultural and accounting values in Iran and found support for more than one …‐half of Gray's hypotheses. Numerous issues, such as the abnormal evolution of accounting in Iran, the impact of unstable …

Purpose – The purpose of this paper is to examine whether the choice of accounting treatment of transition obligation … choice of treatment of transition obligation, the accounting choice has no significant impact on the total value relevance of … implications – Results may have implications for managers' choice of accounting treatment, and the evidence seems to support …

Purpose – The aim of this paper is to study both the information content of accounting figures and the speed at which … announcement. Originality/value – The study contributes to both financial accounting and microstructure literature. First, it … focuses on the information content of accounting figures using very short horizon (intraday analysis). Second, the paper sheds …

professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by … restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore …

‐earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design … using ordinary least square (OLS) regression models. Findings – Results indicated that conservative accounting is existent … in the Greek accounting setting, but weak evidence regarding earnings timeliness was found. Additionally, evidence was …

for the dirty surplus accounting flows and how important they are in its explanation. Design/methodology/approach – It is … generally accepted that some country accounting rules allow some operations that can generate dirty surplus in the annual …, financial assets, debts and book value capture the dirty accounting flows. Research limitations/ implications – Working in …

of financial accounting data for analysts forecast. Moreover, future research may also examine the role of institutional …