which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany …

impacting the accounting systems of many countries. However, accounting systems are also often used for national tax reporting …. This creates a divergence in the reporting needs which existing accounting systems are unable to meet. Previous studies … have talked about linkages between accounting and taxation and find aspects of their systems identical, disconnected …

GCC and IFRS/ISA for accounting and auditing purposes, and on the implications for eliminating the challenge involved in …The materiality principle supports the information function of financial accounting as to what information could … a greater expectation gap between management information and individuals' understanding. The new EU accounting directive …

This paper explores how public organisations use accounting as a pedagogical instrument for educating individual … case study of German prisons and analyses how accounting practices shape interactions between public organisations and … management research this paper contributes a description of how public institutions employ accounting as a pedagogical technology …

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual … performance. Viewed from this perspective, the recognition and measurement of liabilities in IFRS is inadequately theorised: there … accounting standards themselves. Moreover, this absence does not result simply from a failure to apply theory that is well …

We study the effect of mandatory IFRS adoption in Europe in 2005 on conditional conservatism. We capture conditional … IFRS. We show that the decline in conditional conservatism is less pronounced for countries with high quality audit … environments and strong enforcement of compliance with accounting standards using the Brown et al. (2014) index. As asset …

The United States Agency for International Development (USAID) initiated a regional accounting certification program in …/CIPA accounting certification program that has been going on in Russia …

This study examines the effects of the adoption of hedge accounting for non-financial companies. In my analysis I use … between non-adopters and adopters of hedge accounting. I observe a significant negative association for the adoption of hedge … accounting and market value. This finding suggests that companies who have adopted hedge accounting may deviate from their …