We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008. Consistent with previous studies we find that voluntary and mandatory adopters differ distinctively in terms of essential firm characteristics...

Public hospitals in the U.K. apply GAAP as modified by the Treasury, the Financial Reporting Advisory Board (FRAB) and the Department of Health. Individual National Health Service (NHS) Trusts apply their interpretation of the accounting manuals with further guidance and scrutiny from oversight...

This paper examines the level of compliance with the requirements of statement of Accounting Standards number 16 by Insurance Companies listed on the Nigerian Stock Exchange (NSE). The basic objective is to find out whether or not listed insurance companies in Nigeria apply the requirements of...

In the last decade undergoing accounting harmonization processes and their impact on corporate disclosure was continually discussed in the scientific literature. This paper extends this analysis by evaluating Lithuanian case. The aim of this study is to assess accounting regulation changes in...

This paper aims at understanding the recent evolution of Chinese accounting standards while focusing on the accounting for business combinations as case of reference. A comprehensive comparative analysis between International Accounting Standards Board's and Chinese accounting standards is...

While most of accounting research concentrates mainly on Europe and developed countries, the South Asian region has not been substantially explored. The purpose of this paper is to examine the legal and institutional environment for corporate financial reporting practices in three South Asian...

Much debate has been taken in recent years concerning the demand for developments in social and environmental accounting and reporting. Hence, much work has been conducted especially in the western countries on the practice of social and environmental disclosure. The concentration was on the...

Financial report of countries varies due to differences in accounting practices of different countries. These depend on the level of differences in accounting standards of the countries under review. The International Accounting Standards Board (IASB) developed the International Financial...

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

The objective of this paper is to examine various determinants of compliance with IASs using a significantly larger and more random representative sample of 281 Egyptian listed annual reports. The analysis is extensive, including the use of relative total and partial indices. The multivariate...