Pension accounting is anything but conservative since earnings can be protected from actuarial gains and losses. This …

In 1995, the Canadian Institute of Chartered Accountants (CICA) changed its Generally Accepted Accounting Principles on … accounting for joint ventures from permitting a choice between the equity method (EM) and proportionate consolidation (PC) to … requiring only PC. More recently, the International Accounting Standards Board (IASB) has decided to issue a new standard that …

2005, we compare the value relevance of accounting information in 14 European countries in the year prior to and the year … of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS … are likely to differ considerably from measurements under domestic accounting practices across the EU countries prior to …

Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …

to develop a lean environment model that illustrates the importance of lean accounting practices. We build on this work … of value stream costing (VSC) and lean accounting practices that exist in a cross-section of manufacturing firms. Using … manufacturing practices, which in turn are associated with a decreased emphasis on traditional management accounting practices and …

valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting … standards leave room for accounting policy, which casts doubt on the reliability of financial statements …

In recent years we have been inundated with news of corporations under investigation because of questionable accounting …. Thousands of employees have lost their life savings and livelihood. This type of creative accounting practices opened the door …

accounting. We argue that private information obtained through board representation enhances the monitoring and the influence of …

This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information …