-ante measure of litigation risk, namely, Directors and Officers (D&O) liability insurance premium. We find that accounting risk is … an increase in concerns about accounting quality. …

characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting … standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the … pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension …

regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

The purpose of this study is to explore determinants of accounting students’ performance at the College of Business … developed and distributed to second-year accounting students. The regression results show that the factors of gender, high … of days studying before exam are significantly and positively related to students’ performance in accounting. Results …

The Soviet dictatorship used secrecy to shield its processes from external scrutiny. A system of accounting for …

between Indian and Chinese companies‘ perceived IFRS costs and benefits, centering on the role that management accounting …