Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
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Развитие образования, 2019 The given article says about the process of IT development of education. Nowadays the said process becomes the most important factor of the extension of the practice of the implementation of innovative technologies in the educational process. The authors
Larisa Y. Lazareva +2 more
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Does the Level of Enforcement Shape the Complexity in Accounting Standards?
International Journal of Financial Studies, 2023 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 ...
Ana Isabel Morais, Inês Pinto
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Auditor Lobbying on Accounting Standards [PDF]
Journal of Law, Finance, and Accounting, 2014 We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). In particular, we focus on the influence of auditors’ lobbying incentives arising from two basic factors: managing expected litigation and regulatory costs and catering to clients’ preferences ...
Abigail M. Allen +2 more
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EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]
Malaysian E Commerce Journal, 2019 This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat +2 more
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Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain [PDF]
Türkiye İslam İktisadı Dergisi, 2022 Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial ...
Yusuf Avşar, Ozan Özdemir
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Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah
Disclosure, 2021 As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties.
Soleha Soleha
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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
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Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Mangena, M, Ye, G, Chamisa, E
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Accounting Standards Harmonization [PDF]
مطالعات تجربی حسابداری مالی, 2004 Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each
Mohsen Khoshtinat, N. O. Rahimian
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