firm's actual accounting choices match users' expectations. Based on prior communications research, I predict and find that … users' credibility judgments are more extreme when a firm's actual accounting choices do not match expectations. Experiment … 1 supports this prediction in a stock-based compensation context, and Experiment 2 supports it in an accounting estimate …

accounting academics often have very different perceptions of earnings management” (Dechow and Skinner, 2000) has not helped mat …

practice in financial markets (e.g. Koller et al, 2005, CFA Institute, 2005, Penman, 2006). Yet accounting standards are under … unreconciled ways in the literature, and, second, to propose a practical basis for accounting standard-setters to determine …

Many studies have shown that avoiding political costs is an incentive for firms to manipulate accounting information, e … discretionary accruals in the detection of manipulation. Accounting information was collected from 2,033 Brazilian health …

This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance … & Accounting, Auditing: A Journal of Practice and Theory, and Research in Accounting Regulation. We annotate results of regulation …

While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try … to take advantage of the information content of accounting figures. However, whether the additional information content … in the accrual components of earnings improves the internal performance measurement is an open empirical question. To …

accounting practices of internal accountant, internal auditor, statutory auditor and investigative accountant, were brought into …

Financial report of countries varies due to differences in accounting practices of different countries. These depend on … the level of differences in accounting standards of the countries under review. The International Accounting Standards … accounting rules used in these countries, activities in their stock exchange market, as well as the similarities and differences …

with accounting standard. The cooperatives managers must conduct the rule stated in accounting standard. Thus, that the … Accountability, Technical Difficulty, Measurement Difficulty are the basic to realize the implementation of cooperative accounting … standard. The objective of the research is to analyze the quality of implementation accounting standard and the adherence to …