We investigate whether recognition on the face of the financial statements versus disclosure in the footnotes influences the amount that financial managers report for a contingent liability. Using an experiment with corporate Controllers and Chief Financial Officers, we find that financial...

According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information provided in financial statements useful to others. This study was conducted to investigate the quality of financial reports before and after adopting IFRSs in Ghana, and also the...

Nowadays many accounting standard setters want to move towards the relevance of fair value than reliability of historical value even accounting information has to maintain them in balance. The most percentage of value in financial statements is represented by non-current assets. And also the...

The objective of the study is to prove the suitability between the implementation of human capital disclosures on the financial statements of local governments in Indonesia and the political system, economic system, legal system, social and cultural system, and accounting infrastructure system...