We survey recent research in accounting anomalies and fundamental analysis. We use forecasting of future earnings and … accounting information. We combine this with opinions from the academic and practitioner communities to critically evaluate key … clusters of papers about accounting anomalies and fundamental analysis disseminated over the last decade. Finally, we provide a …

(IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint … effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals …

is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether …

respondents to have fully integrated ERP systems. There was general support for the hypotheses. Management accounting techniques … management accounting techniques plus budgeting have been required to change due to ERP systems. The work of management …, better decisions, more responsive to accounting problems, more accuracy of forecasts, and better understanding of cost …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported …-year period after the adoption of the new set of accounting standards, our study finds that the adoption of FRS is relatively … new set of accounting standards …

Purpose – The purpose of our paper is to review the crisis related management accounting literature in Turkey in order … accounting research area in Turkey.Design/methodology/approach – We review three Turkish journals with an accounting focus and a … accounting topics published during the last decade. We then conduct a detailed content analysis including research areas, keyword …