sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …. However, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …

to incorporate the effect of accounting conservatism conveyed through managers' earnings guidance when the guidance is …

A broad consensus in accounting favors principles over rules to guide creation of a uniform high quality set of … comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking … by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and …

A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of … comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking … by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and …

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …

I address the interaction between accounting conservatism and real options in both a staged investment and abandonment … model. An accounting policy biased towards classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The … accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than the second …

to an imperfect accounting signal that may also have a conservative tendency. If the firms have no private information …

conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …

We conduct two experiments with experienced accountants to investigate how fair value accounting affects managers ….g., forgo economically sound hedging opportunities) when both the economic and fair value accounting impact information is … presented than when only the economic impact information is presented, or when both the economic and historical cost accounting …