From the early 1990’s, both the marketing and accounting disciplines have reported insightful and similar developments … organization-wide information and action on customers and competitors. In accounting, research into ‘strategic management … accounting’ has also emphasised the need for customer and competitor information in management decision-making. Given the common …

examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting … study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi … nature of accounting standards is investigated, as well as theories of accountability and decision usefulness in order to …

raise capital from an investor. A noisy accounting signal that is correlated with the prospects of the investment and thus … entrepreneur who can exert costly effort to improve the project profitability. An auditor observes an ex ante accounting signal …, the less the regulator prefers to conservative reporting. In contrast, when agency costs increase, accounting policy …