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An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach

Ştefănescu, Cristina Alexandrina; Oprişor, Tudor; … - In: Journal of Accounting and Management Information … 15 (2016) 3, pp. 542-564

This paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative … information to stakeholders to increase accountability in the public sector. The agency theory, stakeholders and legitimacy theory … underpinning transparency in reporting as an enabler of public accountability ensure a more holistic approach in developing the …

Persistent link: https://www.econbiz.de/10015196134

Do conflict of interests disclosures work? Evidence from citations in medical journals

Leuz, Christian; Malani, Anup; Muhn, Maximilian; Jakab, … - 2022

Financial ties between drug companies and medical researchers are thought to bias results published in medical journals. To enable readers to account for such bias, most medical journals require authors to disclose potential conflicts of interest. For such policies to be effective, conflict...

Persistent link: https://www.econbiz.de/10014001221

Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International Journal of Management and Economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

Persistent link: https://www.econbiz.de/10015192191

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - In: Journal of Business Economics 94 (2023) 1, pp. 1-39

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and corresponding deferred taxes from the International Financial Reporting Standards tax...

Persistent link: https://www.econbiz.de/10015193588

Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach

Dobre, Florin; Brad, Laura; Ciobanu, Radu - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 732-747

The Romanian listed entities had to report their individual financial statements under International Financial Reporting Standards (IFRS) from 2012. As at international level the adoption of the new regulation created mixed effects, we investigate how the timely loss recognition and the value...

Persistent link: https://www.econbiz.de/10015195823

Comparability of Cash Flow Statements: Evidence from Baltic Countries

Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - In: Journal of Accounting and Management Information … 18 (2019) 3, pp. 307-329

Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies' cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still...

Persistent link: https://www.econbiz.de/10015195913

Digital Transformation of Accounting Practices and Behavior During COVID-19: MENA Evidence

Feghali, Khalil; Matta, Joelle; Moussa, Samir - In: Journal of Accounting and Management Information … 21 (2022) 2, pp. 236-269

Research Question - What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation - The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting...

Persistent link: https://www.econbiz.de/10015195921

Sustainability Reporting and Earnings Management Engagement from An Emerging Economy Perspective

Turuianu (Nechita), Elena - In: Journal of Accounting and Management Information … 22 (2023) 2, pp. 320-345

non-financial information, 2015-2016. Thus, firms characterised by a higher transparency in terms of sustainability …

Persistent link: https://www.econbiz.de/10015195958

A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization

Albu, Nadia; Lungu, Camelia Iuliana - In: Journal of Accounting and Management Information … 11 (2012) 2, pp. 141-162

The aim of this paper is to provide an overview of the publications in the Journal of Accounting and Management Information Systems (JAMIS) over the period 2006-2012, and to comment on their characteristics in the context of international practices and of the Romanian particularities. We use...

Persistent link: https://www.econbiz.de/10015195969

Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania

Albu, Catalin Nicolae; Toader, Serban - In: Journal of Accounting and Management Information … 11 (2012) 2, pp. 163-173

Answers have been sought to questions such as the following two for more than a decade: Why do accounting academics conduct research, and how important is this research to practice? This is not an easy task though. Academics' and practitioners' agendas, interests and approaches seem to be...

Persistent link: https://www.econbiz.de/10015195995