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 …

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 …

Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules … do not consider the net income effects of fair value accounting. The fair value hierarchy of Statement of Financial … Accounting Standard No. 157 implies that valuation of level 1 and level 2 instruments is subject to observable market inputs …

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS … entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead …

participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a … experiment to examine whether the possibility to participate in accounting standard setting leads to reduced earnings management … incentives are better predictors of accounting quality than financial reporting standards …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

(IFRS) convergence in Indonesia on earnings quality. Methodology/Technique – Earnings quality is measured on both accrual … earnings management and real earnings management. Indonesia began convergence IFRS in 2012. IFRS is considered capable of … statistical methods and multiple regression linear to analyse the data. The research results show that IFRS convergence in …

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on … decision making and the interaction between external and internal reporting, after the IFRS transition in Greece, are explored …

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …