This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

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 …

’ financial reporting follows the requirements of relevant laws in the country and that they comply with appropriate accounting …

This article is one in a series of two publications concerning detection of accounting engineering operations in use … as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and … accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are …

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. …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

characteristics of the FRM and discuss its applicability to survey-based studies in accounting. Second, we present results from Monte …