have a favourable impact on the Indian accounting realm moving forward. The findings urge that policymakers should adopt …

The article is devoted to the justification and development of recommendations for improving the use of accounting data … effectiveness of the use of accounting data for analysis and control of processes of bankruptcy and reorganization of enterprises …

uncertainty and financial reporting in terms of earnings management and fair value accounting. It argues that high economic policy … uncertainty will transmit fewer new information to firms which can motivate managers to influence accounting numbers in the …

-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques … such as fair value accounting, big bath earnings management, loss avoidance and income smoothing techniques can help to … dampen the effect of a pandemic on firm performance. Some implications about the merits and risks of accounting during a …

-country analyses and substantial interaction between LLPs and existing prudential, accounting, institutional firm characteristic …

The studies strive to empirically examine, the adoption of creative accounting methods in financial reporting …