Accounting information is used for both internal and external purposes. The internal information is mainly directed at … of accounting information. More specifically, the semantic aspects of information are glaringly absent. That is, its … of the control measures that should be taken to satisfy the quality demands of the end users of accounting information …

demand for accounting conservatism when suppliers or customers have bargaining advantages over it that enable them to dictate … customers are associated with its accounting practices and also support the contracting explanation for accounting conservatism …

In this paper I attempt a taxonomy of the extant accounting literature on disclosure and suggest as categories …

accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …