The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both consolidated and parent-only accounts are tested using...

The purpose of this paper is to explore the effect of the use of fair value on analysts' forecasts accuracy for companies listed on Bucharest Stock Exchange (BSE). As the ongoing debates in the international accounting literature tend to favor fare value against the historical cost and...

Research Question- This paper investigates the problem of the multitude of accounting choices allowed by international accounting in the French context. Motivation- The discretionary accounting choices of capitalization of development costs and the use of fair value in the French context of...

While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments...

Research Question: How do researchers address the definition, measurement, recognition and potential of intangible assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation: The inexistence of inclusive reporting mechanism to...

The current context of market based economy has highlighted the great importance of intangible assets because innovation is considered to be the major factor for economic growth. Whether they are labeled as intangible assets, invisible assets, knowledge capital, core competences, etc., these...

Research Question: What are the main security threats emphasized by national and international surveys? Motivation: The rapid growth of IT brings worldwide security issues (Takahashi et al., 2010; Benjamin et al., 2015). IT usage brings new challenges (e.g. higher risks of data exposure, sensitive...

The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...

The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...