Similar Search Results

Does IFRS Adoption Influence Financial Reporting? An Empirical Study on Financial Institutions

Nulla, Yusuf - 2015

This paper primarily examines the effect of the mandatory International Financial Reporting Standards (IFRS) adoption in Canada by Canadian financial institutions. It is a comparative study between the Canadian GAAP financial reporting from 2008 to 2010 and IFRS financial reporting from 2011 to...

Persistent link: https://www.econbiz.de/10013029754

Accounting in the Digital Age : Creating Values with Paperless Decision Support Systems

Enyi, Enyi Patrick - 2016

The subject, importance, application, origin and discipline of accounting is grossly misunderstood in this modern age especially as the development and application of the computer and the internet seemed to have obscured the function and contributions of accountants or so it seemed to some....

Persistent link: https://www.econbiz.de/10012983392

Management Accounting System Problems in Context of Lean : Development of a Proposed Solution

Kristensen, Thomas - 2012

Based on three case studies, a new Lean financial model is developed. This new model improves the organization by increasing Lean goal congruent behavior. The new financial (costing) model uses the waste categories known from Lean in order to create decision information for Lean decisions such...

Persistent link: https://www.econbiz.de/10013099646

The Role of Accounting Information in the Success of Small & Medium Enterprises (SMEs) in Zimbabwe : A Case of Harare

Nyathi, Kenneth A - 2018

The contribution of a vibrant Small and Medium Enterprises (SMEs) sector in the socio – economic development of Zimbabwe has been widely recognized. In view of its increasing importance, the success of SMEs has been of interest to a plethora of researchers and economists and has therefore,...

Persistent link: https://www.econbiz.de/10012928756

Management deception, big-bath accounting, and information asymmetry : evidence from linguistic analysis

Hope, Ole-Kristian; Wang, Jingjing - 2018

Accounting big baths are pervasive in practice. While big baths can improve the information environment and reduce information asymmetry, they can also degrade the information environment and obscure operating performance. In this study, we examine the role of management ethics. Specifically, we...

Persistent link: https://www.econbiz.de/10012052331

Capital-Market Liberalization and Auditors' Accounting Adjustments : Evidence from a Quasi-Experiment

Deng, Yingwen - 2020

Using a shock to the Chinese capital market and unique and detailed audit-adjustment data, this paper investigates the effect of a capital-market liberalization program on auditors' adjustments to their clients' financial reports. Employing difference-in-differences tests with propensity-score...

Persistent link: https://www.econbiz.de/10012846221

Management Deception, Big-Bath Accounting, and Information Asymmetry : Evidence from Linguistic Analysis

Hope, Ole-Kristian - 2018

Persistent link: https://www.econbiz.de/10012933486

The Blockchain Evolution and Revolution of Accounting

George, Kimberlyn - 2020

Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in digital assets. By authenticating and recording immutable transactions, decentralized blockchains perform the same function as many intermediaries in our society that establish...

Persistent link: https://www.econbiz.de/10012824613

Government transparency and firm-level operational efficiency

Hope, Ole-Kristian; Jiang, Shushu; Vyas, Dushyantkumar - 2021

transparency) is positively associated with firm-level operational efficiency and access to external financing. Several cross … better-developed capital markets that facilitate capital allocation and production efficiency. Additional analyses using the …

Persistent link: https://www.econbiz.de/10012886225

Measuring Efficiency of UK Chartered Accounting Firms

Gregoriou, Greg N. - 2012

In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …

Persistent link: https://www.econbiz.de/10013111555