In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between … learning advancements can improve accounting and auditing practices. AI technologies assist businesses in increasing their … study contributes to the theoretical explanation of the influence of AI adoption in accounting and auditing practices in the …

The purpose of this research is to examine the impact of green electronic auditing on accounting information … processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The … all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between …

This study examines the association between corporate attributes and human resource accounting disclosures of non … relationship among firm size, foreign ownership, and human resource accounting disclosures. However, other variables, including … listing age, leverage, and profitability, exhibit no relationship with human resource accounting disclosures. In addition …