single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards …

Accounting for defined benefit pension plans is complex, and given the magnitude of many of these schemes relative to … financial reports. The application of fair value accounting for pensions allows for a high level of managerial discretion with … respect to ex ante accounting choices. Utilizing a sample of firms that apply FRS-17, we examine the main determinants of the …

This research attempts to explore accounting academics and investors' perception on the adequacy of the quality and … distributed to a sample of accounting academics in the Jordanian universities and investors in the (ASE).180 questionnaires were … perceived the quantity of accounting disclosure as inadequate surrounding circumstances of the global financial crisis. On the …

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of … frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive … type research by applying a survey among the accounting and consultancy companies in Romania. The results of this study are …

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift … on real earnings management and by investigating if the hierarchy of earnings thresholds differs between accounting … discretionary accruals and real earnings management under two different accounting models. Tools - Large samples of US and French …

This special issue of the journal of Accounting and Management Information Systems groups recent research into …

evolution of the Romanian accounting profession and to advance a tentative prognosis. Using the case of Romania as context for … contributes to the research on the global – local dialectic in the accounting profession and has implications for the literature … on the accounting profession, but also for professional bodies and academia. …

whether accounting enforcement is a critical factor? Motivation- The advances made by the European Union (EU) in the field of … accounting enforcement, it is fundamental to investigate whether accounting enforcement acts as a moderating factor between … reporting in the European Union and the role of accounting enforcement. Data- The sample consists of 35,489 firm …