to an imperfect accounting signal that may also have a conservative tendency. If the firms have no private information …

conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …

This study investigates whether financial analysts incorporate accounting conservatism into their earnings forecasts … accounting conservatism into their earnings forecasts and that forecasting earnings is more difficult for less conservative firms …

The earliest paper on international classification of accounting systems is one hundred years old. For about 15 years … classification based on the accounting policy choices made by the largest listed companies of eight countries in 2008/9. All the … harmonisation. None of the classifications above or the more recent ones was based on the actual accounting practices of companies …

idea of organizational perceptions related with some features on financial accounting (implementation, aims, disclosure of …

development is based upon have a variety of problems getting their current management accounting system, standard costing systems …

accounting education and research. The survey questionnaire was validated also through a reliability test using Chronbac Alpha …

accounting conservatism. We empirically investigate the extent to which U.S. firms identified by the SEC in their Enforcement … heightened legal liability guide changes in conservative accounting behavior. Compared to a matched non-fraud control sample, we … document that fraud firms have significantly lower levels of accounting conservatism in the pre-fraud period. Consistent with …

We conduct two experiments with experienced accountants to investigate how fair value accounting affects managers ….g., forgo economically sound hedging opportunities) when both the economic and fair value accounting impact information is … presented than when only the economic impact information is presented, or when both the economic and historical cost accounting …