The goal of this paper is to examine how disclosures of goodwill impairment tests under IAS 36 are prepared in conditions of high uncertainty. The data come from Polish companies listed at the Warsaw Stock Exchange, where economic and legal developments have been dynamic as compared to the main...

The present study examines the value relevance of disclosed related party transactions (RPTs) in the Greek listed companies on the Athens Stock Exchange. We are based on two types of transactions: exchange of goods-products and the exchange of assets (group accounting), using a value relevance...

The paper aims to identify factors influencing the management decision of private companies regarding the capitalization of expenditures on R&D outcomes in the assets with impact of a scientist in the supervisory versus management board taken into account. Due to the strong impact of tax law on...

The main purpose of this study is to determine the effects of Turkish Accounting Standards, which are compatible with International Financial Reporting Standards composed by the International Accounting Standards Board and providing to eliminate the differences among the accounting practices of...

Nowadays, the accountant’s and business manager’s image in society is an increasingly debated subject in the literature. The existing stereotypes in accounting developed in relation with the national context affect the students’ attitude towards accounting (Albu et al., 2012). This study...

The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and Activity-Based Costing (ABC) use on hotel financial...

Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals. Transactions with related parties situated in tax havens are one of the principal elements which contribute to the faltering...

This pitching research letter presents a new angle to Faff’s (2015, 2016) pitch template. To better appreciate the research thrust underlying a scholarly paper, a reverse-engineered pitch can be created. This helps enhance one’s understanding of the finer aspects of an article and it is also...

This pitch letter refers to the template developed by Faff (2015a) for pitching research, mainly designed for novice researchers. This template facilitates putting research ideas together in a structured manner, instead of using a multipage document. In this pitch, I use the template in a...

This pitch letter outlines my personal experience applying Faff’s (2015a) two-page pitching template to my PhD research plan. It discusses how the process of completing the pitching template has enabled me to better organise and articulate my research plan. This letter provides support for the...