Readability Index and Fin-Neg word list Tone Index given year and industry effects. I analyse accounting narrative Readability and …

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet … very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by … asking accounting professionals to read and evaluate the titles and abstracts of every article published in 12 leading …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …

-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and …, and drawing from prior crises, the paper concludes that accounting practices can help to dampen the effect of a pandemic …, there is limited empirical evidence on the implication for accounting. Finally, I discuss some implications that we can draw …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

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 …

Accounting is a media which communicates the business and financial information of each and every organisation so as to … financial information, it is necessary to follow standardized, comprehensive, and unified accounting standards and guidelines … of financial statements are having positive perception towards harmonisation of accounting standards and they opined that …

resources are determined and constrained by the legal structure of society (Banner, 2011). The Financial Accounting Standards … provide guidance for developing accounting standards: “…the Statements [of Financial Accounting Concepts]…will guide the Board … in developing accounting and reporting standards by providing the Board with a common foundation …Concepts Statements …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …