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Accounting Development in Indonesia : An Analysis Towards IFRS Full Adoption and It’s Shari’Ah Implication

Mu Kim Ni, Murniati Mukhlisin - 2012

Purpose: This paper aims to analyse accounting development in Indonesia towards IFRS full adoption and its Shari …'ah implication on accounting standard for Islamic business entity (PSAK 101-107).Design/methodology/approach: The methodology of this … study refers to Statement of Financial Accounting Standards (PSAK) issued by The Indonesian Institute of Accountants as per …

Persistent link: https://www.econbiz.de/10013103972

Understanding Theoretical Framework of Islamic Accounting and Auditing Research

Mu Kim Ni, Murniati Mukhlisin - 2012

Purpose: This paper explores theoretical framework of Islamic accounting and auditing research by elaborating theories … accounting and auditing requires analyzing their research by using theories from Islamic worldview and modern theories and not … studies under the criteria of Islamic accounting and auditing to support the works of Muslim researchers.Article type …

Persistent link: https://www.econbiz.de/10013103974

Target Financial Reporting Quality and M&A Deals that Go Bust

Skaife, Hollis Ashbaugh - 2012

This study investigates the role of financial reporting quality in merger and acquisition (M&A) deals that are ultimately terminated, (i.e., go bust). If a target is a U.S. publicly-traded company, an acquirer's initial assessment of the potential benefits associated with the acquisition of the...

Persistent link: https://www.econbiz.de/10013107387

The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics

Chukwunedu, Okaro Sunday - 2012

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …

Persistent link: https://www.econbiz.de/10013107560

Financial Reporting and Fair Value

Dylag, Renata - 2012

According to International Financial Reporting Standards fair value has been applied as a compulsory or alternative basis for the valuation of most financial statement's elements. The article scrutinizes solutions contained in IAS/IFRS by showing the main areas of application of the fair value...

Persistent link: https://www.econbiz.de/10013107854

Large Shareholders and Accounting Research

Hope, Ole-Kristian - 2012

Large shareholders are a potentially very important element of firms' corporate governance system. Whereas analytical research is typically vague on who these large shareholders are, in practice there are important variations in the types of large owners (and the different types of large owners...

Persistent link: https://www.econbiz.de/10013108267

Conservatism and Equity Ownership of the Founding Family

Chen, Shuping - 2013

We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterized by …

Persistent link: https://www.econbiz.de/10013081181

Features of Accounts Manipulations in Croatia

Barac, Zeljana - 2013

136 or 57.14% of them provided all data necessary for the analysis. The evidence shows that accounting manipulations are …

Persistent link: https://www.econbiz.de/10013081319

The Impact of the Adoption of International Financial Reporting Standards on the Quality of Accounting Information of the Brazilian and European Public Firms

Paulo, Edilson - 2013

Several factors affect the quality of accounting information, such as characteristics of the firm, practices and …, among others. Among these factors, it is noteworthy the influence of the accounting standards about the quality of the … accounting standards to IFRS was promoted just after the approval of the Law nº 11.638/07, therefore, after that, the Comitê de …

Persistent link: https://www.econbiz.de/10013081360

Accountants’ Reports on Profit Forecasts : Regulation and Practice

Brennan, Niamh M. - 2013

Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts must be reported on by both reporting accountants and the merchant bankers...

Persistent link: https://www.econbiz.de/10013082708