This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...

Purpose – The purpose of this paper is to investigate the determinants of the choice of the accounting method for recognising actuarial gains and losses of defined benefit plans. Design/methodology/approach – In the paper, a logit model is estimated in order to relate the dependent variable...

Purpose - In the last years, we have witnessed to a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosures practices. These developments resulted in the growth of...

The main purpose of this paper is to compare the White (1980) heteroskedasticity-consistent (HC) covariance matrix estimator with alternative estimators. Many regression packages compute the White (1980) heteroskedasticity-consistent (HC) covariance matrix estimator. The common procedure in...