This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey. I identify eight aspects related to the cash flow statement based on my experience in teaching IAS 7 Statement of Cash Flows, and discuss their evolution over time. The paper...

This paper investigates the corporate governance voluntary and non-voluntary disclosure practices of the listed companies from four European emerging countries, namely Estonia, Poland, Hungary and Romania. The study also identifies how compliant are the companies from these countries with their...

The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

Corruption, be it financial or non-financial is a global cankerworm that has eaten deep into the fabrics of many nations and war against it has been a recurring decimal in every economy. In Nigeria, recent attempts at nipping corruption in the bud gave rise to some anti-graft agencies such as...

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

Recently, the issues concerning the complex area of the performance assessment applied to the Public Institutions have shown a continuing and growing interest: these processes also have a valid support in the development of ICT applications inside the Public Sector, also referred as Public...

This paper investigates the influence that an independently structured board exerts over implementing sound financial and non-financial disclosure mechanisms (especially regarding corporate governance mechanisms) in listed companies from four European emerging countries (Estonia, Poland, Hungary...

The study investigated the factors that determine the demand and supply of accounting and audit services in small and medium enterprises (SMEs), with evidence from Lagos, Nigeria. It also sought to know whether accounting and audit services contribute to the success of SMEs. The study made use...

The worldwide demand of young academics has constantly expanded throughout the last decades. The minimum requirements for entering the global academic labor market have increased and PhD students need to rise up to the expectations of a progressively demanding profession. This paper aims to fill...