The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been …

regarding share price behaviour, and more specifically with respect to the relationship between inflation accounting and the … results by revaluing their assets and accounting for additional depreciation. Prior to 1984 a fair proportion of the companies … number of inflation accounting models were developed based either on AC 201 or other suggestions found in the literature …

raise capital from an investor. A noisy accounting signal that is correlated with the prospects of the investment and thus … entrepreneur who can exert costly effort to improve the project profitability. An auditor observes an ex ante accounting signal …, the less the regulator prefers to conservative reporting. In contrast, when agency costs increase, accounting policy …

conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual … accounting data in predicting future cash flows. No published research has studied cash flow prediction in Thailand. The current … study investigates the ability of accrual and cash flows accounting data to predict future cash flows of Thai listed …

The aim of this research study is to determine whether perception gaps exist between accounting service providers and … small business, by identifying variables considered by both groups when considering outsourcing internal accounting … finance and accounting activities within Australia has been conducted thus far and, as a result, many questions remain …

. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …

Pressures for the harmonisation of accounting practice in Cameroon arose out of UDEAC Acts which had already been … OCAM Plan, a variant of the continental European uniform accounting systems. The aim of this study is threefold: (i) to … between the accounting values of the Anglophones on the one hand and those of the Francophones on the other. These results led …