The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …

-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value … different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is …

ICP and accounting. To the best of our knowledge, this is the first study to break this silence. Idea: Cost advantage and … operating profit are exploited to do the theorization and accounting implementation, by justifying the linkage between ICP and …

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … initiated a general financial management reform program which includes the transformation of financial accounting. The public … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to …

Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

recommended that there should be collaboration between the government and regulatory framework of accounting in order to advance a …