incentives are better predictors of accounting quality than financial reporting standards … participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a … close to financial reporting and find arguments for why the possibility to participate in standard setting may have a …

litigation and possible income smoothening. In regard to financial reporting reliability, many authors suggest accounting …This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting … strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

examining the impact of financial reporting opacity on perceived or expected crash risk. Prominent economists, such as Olivier … suggest that improving financial reporting transparency is an important mechanism for firms and policymakers to reduce the …

We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U …, Chinese firms do not have a bias towards conservative reporting. We explain and reconcile these differences as resulting from …

Sentiment Dictionary (CFSD) with the hope to help advance textual analysis of Chinese documents in accounting and finance. There …

In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting …