This study investigates whether the adoption of a single set of accounting standards, such as IASs/IFRSs, guarantees the harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting...

The aim of this research is to examine the degree to which different categories of intellectual capital are disclosed in the annual reports of a sample of large European companies. The sample comprises 18 companies included in the STOXX® Europe TMI Software & Computer Services Index, from six...

The effect of consolidated statements on lenders' assessments of the capacity of members of groups of companies to repay term loans is investigated. Relevant accounting and banking literature is reviewed and a field experiment reported. Results indicate that the relevance of consolidated...

This paper presents empirical evidence from a sample of publicly traded Singaporean firms on the question: to what extent do firms manage earnings through the timing of asset sales? Previous studies have focused on accounting motives behind asset sales, ignoring the need to also consider...

The objective of this study is to understand the managerial incentives that could influence Singapore-listed firm?s decision to take discretionary accruals, and to classify gains and losses as normal operating or extraordinary items, during the period 1997 to 1999. Both cross-sectional and...