professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by … restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore …

‐earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design … using ordinary least square (OLS) regression models. Findings – Results indicated that conservative accounting is existent … in the Greek accounting setting, but weak evidence regarding earnings timeliness was found. Additionally, evidence was …

for the dirty surplus accounting flows and how important they are in its explanation. Design/methodology/approach – It is … generally accepted that some country accounting rules allow some operations that can generate dirty surplus in the annual …, financial assets, debts and book value capture the dirty accounting flows. Research limitations/ implications – Working in …

of financial accounting data for analysts forecast. Moreover, future research may also examine the role of institutional …

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the … period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes … of accounting, special areas, views on classification and on the recording of transactions, views on valuation and …

accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 …

profit in the society inspired by the accounting practice, through its influence in the social construction of the accountant …'s competency, and of the use accounting profession itself. Design/methodology/approach – Inspired largely by the sociology of the … product sell by the accounting profession and the accounting notion most widely discussed in the society. Therefore, to …

maintaining ethical standards. Design/methodology/approach – An integration of the managerial accounting and purchasing functions … integrating the purchasing and managerial accounting functions. Originality/value – By integrating the purchasing and managerial … accounting functions, costs can be reduced and quality can be increased.  …