This article investigates the developments in the process of introduction of the International Accounting Standards (IAS) mainly in the countries of central-eastern Europe. These countries are now going through a stage of developing basic infrastructure in most of the areas of economic activity...

The present paper examines the existence of causality between income smoothing and value relevance of earnings for a sample of firms listed in the Athens Stock Exchange. Using a switching regression model we find evidence suggesting that the low information content of earnings may be a motive...

This research starts with the assumption that, in Taiwanese companies listed as "Emerging," earnings are manipulated to surpass a cognitive reference point denoted by ¡uN*10k¡v, as has been documented by Carslaw (1988) and Thomas (1989). This paper investigates whether similar manipulation...

There is a substancial literature on the accounting procedures needed to track down the costs of quality control and quality failure. In a drive for improved quality the changes in the process of production or service delivery will also give rise to new accounting needs. In this article we take...

In this paper we perform a mathematical analyse of profits and losses in direct and full costing. They are compared in different situations, mainly the utilisation of productive capacity and the existence of beginning inventories. Direct costing was conceived as a system of cost accounting which...

This paper studies, on the one hand, theories set out around the consideration of the external partners in the consolidated information and on the other hand, financial models that discuss the convenience of the separation or not of the different elements that form part of the liabilities of the...

The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only,...

During the last decades, several countries worldwide have introduced financial management reforms as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by replacing or transforming their traditional budgetary cash accounting systems...

The financial-accounting specialists are permanently faced with high expectations and exigencies related to their knowledge and abilities. The permanent development of life-long professional competence and learning process are essential if they do not want to fail their expectations. From this...

This analysis aims to determine the differences in the exchange rate between the member countries of the European Union, the states financial conversion, the conditions to increase the capital, the discriminatory treatment on the assets and liabilities, monetary and nonmonetary, of accounting...