This paper explores how the use of extraordinary items in public accounting practices have evolved to the current standards and how more changes to the classification are imminent. This paper examines two specific events within the last decade, September 11th and Hurricane Katrina, which have...

This book consists of a selection of unique case studies of Polish companies in various sectors. The cases, presenting both real business dilemmas and personal perspectives, are the result of extensive in-company research and advisory projects. They reconstruct the circumstances and constraints...

Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue personal goals that conduce to the organizational goal. Use and design of MCS are crucial aspects for achieving goal congruence, but they are thought to be contingent to specific...

The paper theorizes how a new actor of a firm can drive the institutionalization of a new role for management accountants. Drawing on institutional theory and using insights from a single case study in a German manufacturing firm, the paper analyses the institutionalization of the so-called...

In this paper author tries to combine financial analysis (12 factor ROE decompostiotion model) and business model canvas (Pigneur and Osterwalder, 2009) for the purposes or structured comparative analysis of busienss models

We examine whether income tax disclosures under International Financial Reporting Standards (IFRS) are useful for predicting changes in future earnings and cash flows, and whether such disclosures are more or less useful than disclosures made under U.S. Generally Accepted Accounting Principles...

While the functions of local government are many and varied, the primary role is to provide effective performance which arguably will coincide with good governance for its municipality. Internal audit and relevant controls play a key role in ensuring that good governance. The introduction of...

This paper seeks to contribute to the discussion on the future mandatory application of International Financial Reporting Standards (IFRS), using data from a questionnaire-based survey administered to financial statement preparers, that is, management in Japan. The important findings of this...

The purpose of this study is to examine whether merged banks are engaged in earnings management just prior to the merger. I use the Modified Jones model for the empirical tests. Other studies have used the Modified Jones model on multi-industry manufacturing samples. Two other studies (Key 1997;...

This paper suggests that the financial crisis, which made itself felt at end of 2008, gave company pension funds in the Netherlands cause to manage the funding ratio, in order to prevent it from dropping below the level of the required minimum funding ratio. On the other hand, industry-wide...