In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …

accounting conservatism. We empirically investigate the extent to which U.S. firms identified by the SEC in their Enforcement … heightened legal liability guide changes in conservative accounting behavior. Compared to a matched non-fraud control sample, we … document that fraud firms have significantly lower levels of accounting conservatism in the pre-fraud period. Consistent with …

Purpose: This paper aims to analyse accounting development in Indonesia towards IFRS full adoption and its Shari …'ah implication on accounting standard for Islamic business entity (PSAK 101-107).Design/methodology/approach: The methodology of this … study refers to Statement of Financial Accounting Standards (PSAK) issued by The Indonesian Institute of Accountants as per …

. Clawback provisions allow companies to recoup excess incentive pay in the event of an accounting restatement, and are intended … to ex ante deter managers from publishing misstated accounting information and to ex post penalize managers who do so … sensitivity of cash compensation to accounting performance. In cross-sectional tests, our findings indicate that “robust” clawback …

We experimentally explore how common knowledge provided by accounting systems affects investors' decision and shapes … the formation of security prices over time. We design alternative accounting structures and run experiments in artificial … security markets framed by these structures. In sessions where investors receive exogenous accounting information about …

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …