Purpose – As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation...

Purpose – The purpose of this paper is to investigate whether R&D spending influences the association between the cash compensation of boards of directors and relative performance evaluation (hereafter RPE). Design/methodology/approach Design/methodology/approach – The empirical modelling of...

Due to the fact that accounting evaluation has severe rules and principles, the economic evaluation has the role to assure the reflection of informational valences of an economic entity in order to mark out its capacity to produce future incomes. Even if the role and the characteristics of...

To increase revenues, audit firms often try to persuade their audit clients to purchase their non-audit services. Listed firms in Taiwan have to disclose their audit/non-audit fees under some conditions. It provides a context for examining whether providing non-audit services by the client's...

It is since the 2000s that research to improve the quality of accounting information in the financial states started to grow. It is precisely from 1 January 2001 that the development of financial markets, the importance of transparency of financial information disclosed, the consequences of...

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this connection the article covers corporate and inter-organizational information systems, a number of features characterizing the use of systems at the present stage have been...

We investigate whether the adoption of IFRS increases the value relevance of accounting information for firms listed on the Australian Securities Exchange. Using a longitudinal study that covers pre-IFRS and post-IFRS periods during 1990–2008, we find that earnings become more...

Our paper aims to research the way the managers of a company may interfere in applying the accounting policies and methods so that they would gain advantages, besides the other different interests of the accounting information’s users. There are plenty situations when these stakeholders...

In the context of globalization, accounting, as main provider of credible and highly valuable economic information in the decision making process, must keep pace and be constantly adapted to the reality and evolution of the modern society. The knowledge based society awards academic education...

This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure, based on the conceptual frameworks of the Financial Accounting Standards Board and...