this broadened perspective. Additionally,several changes in management accounting such as the use of activity …

Accounting for stock options is a controversial issue. The FASB recognized that the “intrinsic value” method, which had …

Purpose The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects … reported accounting information. Originality/value The authors provide new evidence from a Latin‐American emerging market and …

financial reporting choices. In this article, we review archival, experimental and survey research on the influence of … 60 studies shows that research consistently finds that top management executives exert significant influence on financial … reporting decisions, particularly on disclosure quality. Empirical research has developed promising approaches to investigate …

on the need for strengthening the law governing true and fair corporate accounting. The first part of the paper … concentrates on nexus between the importance of transparency in accounting embodied under the provisions of the Companies Act in … governing accounting provisions in India and UK is also looked into. Findings – The law governing financial transparancy …

Purpose To note the increase in accounting and financial reporting matters at the Securities and Exchange Commission by … highlighting a number of recent cases filed by the agency. Design/methodology/approach The SEC recently announced the settlement or … filing of a number of significant accounting fraud cases. Coupled with recent statements by the SEC and the Department of …

provides a synoptic review of the literature on accounting for public goods assets followed by a critical analysis of the … through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and … that such land should thus not be recognised by councils. Research limitations/implications The paper covers the legal and …

Purpose This study investigates non-government organisations' (NGO) current accounting and reporting practices in a … on the state of accounting and reporting practices in Mauritius. The authors analyse the data from a public … accountability perspective. Findings The content analysis revealed poor accounting and reporting practices by Mauritian NGOs. Based …

and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate … the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were … of diffusion, we employed a qualitative research design within all 37 Australian public universities involving Internet …

framework when accounting for the Anthropocene. Design/methodology/approach This paper’s aim is achieved through a literature …