Accounting information produced by AIS through preparing the different financial statements of the selected mobile …, 1994, the Securities and Exchange Rules 1987 and other applicable laws in Bangladesh. Accounting Information Systems of the … provide accounting information to the interested users for taking every effective decision making process. Accurate judgments …

Full disclosure has been regarded as one of the cornerstones of the accounting system to protect investors from … accounting is in the measurement system. Historical cost accounting should be abandoned. The single measurement such as cash …

This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive …

We examine whether the complexity of mandatory accounting disclosures prompts managers to voluntarily disclose adjusted … mitigate informational problems arising from accounting complexity. Using the metadata in XBRL filings, we construct measures … of accounting complexity that map directly to the mandated standards applied in firms' financial statement filings. We …

content of Embedded Value components in comparison to the existing mandatory accounting standards. Our findings can help to … predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 …