We investigate the content, timing and relevance of firms’ narrative disclosure about the effects of IFRS adoption in annual statutory financial statements and firm announcements to the stock exchange for 150 large listed Australian firms in the three-year period surrounding adoption...

This paper examines whether accruals anomaly is related to cross-country factors of the developed stock markets. The paper finds that the extensive use of an accrual accounting system or accounting standards with a spread ownership concentration may impact negatively the accruals anomaly in...

In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting, Auditing and Accountability Journal; Australian Accounting...

A new wave of financial crises generates a need for placing certain limitations on positive & negative dynamics of the defining or assessed indicators & the factors influencing their formation. In similar, constantly arising situations, the author pioneers the use of the system of triggers or a...

This paper empirically and critically investigates the issue of creative accounting in financial reporting. It not only analyzes the ethical responsibility of creative accounting but also focuses on other factors which influence the financial reporting like role of auditors, role of government...

This study aims to examine the associations between strategic variables and use the payback period (PBP) in evaluating the capital budgeting decisions from the perspective of managers and investors in Oman. These variables are risk, liquidity, profitability, market obstacles, management...

La baza marilor scandaluri financiare și implicit a crizei economice globale, se află în bună măsură, manopere frauduloase de proporții. Prin utilizarea “contabilității creative”, fraudă și eroare, companii celebre au reușit să distorsioneze realitatea privind performanța și...

Any economic activity is mainly aimed at obtaining the highest possible efficiency. However, the level of profitability of an organization is influenced by a number of factors and being aware of these factors is particularly important for the efficient targeting of the organizational activities....