The quality of accounting information: relevance or Value-Relevance?
Research aim: This paper critically evaluates the qualitative characteristics of accounting
information that can be drawn from the Financial Accounting Standard Board …
information that can be drawn from the Financial Accounting Standard Board …
Fair value measurement for long-lived operating assets: Research evidence
T Sellhorn, C Stier - European Accounting Review, 2019 - Taylor & Francis
This paper reviews research evidence on the usefulness of fair value measurement of long-
lived operating assets for financial reporting. Although economically material, these assets …
lived operating assets for financial reporting. Although economically material, these assets …
The Relationship Between Internal Auditors' Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan
IE ALbawwat, ME AL-HAJAIA… - The Journal of Asian …, 2021 - koreascience.kr
This study examines the interaction between internal auditors' personality traits and the
internal audit function effectiveness. It also investigates the effect of such interacted …
internal audit function effectiveness. It also investigates the effect of such interacted …
Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies
R Mazzotta, G Bronzetti, S Veltri - … Social Responsibility and …, 2020 - Wiley Online Library
Abstract According to the Directive 2014/95/EU on non‐financial information (NFI), from
2017 onwards, large companies of member states must provide social, environmental, and …
2017 onwards, large companies of member states must provide social, environmental, and …
The return of stewardship, reliability and prudence–a commentary on the IASB's new conceptual framework
C Pelger - Accounting in Europe, 2020 - Taylor & Francis
In March 2018, the IASB published its revised conceptual framework including notable
changes to the chapters on the objective of financial reporting and on qualitative …
changes to the chapters on the objective of financial reporting and on qualitative …
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan
The moderating impact of auditor industry specialisation on the relationship between fair value
disclosure and audit fees: empirical evidence from Jordan | Emerald Insight Books and …
disclosure and audit fees: empirical evidence from Jordan | Emerald Insight Books and …
Organizational and methodological approaches to development of accounting policy for formation of integrated accounting of interrelated agricultural companies
NN Balashova, VA Melikhov, MA Ovchinnikov… - 2016 - um.edu.mt
The purpose of the article is to determine advantages and drawbacks of existing
organizational and methodological approaches to development of accounting policy and …
organizational and methodological approaches to development of accounting policy and …
Greenhouse gas emissions disclosure by cities: the expectation gap
Purpose Cities are crucial to reducing greenhouse gas (GHG) emissions. This paper aims to
explore the quality of GHG disclosures by cities via the Carbon Disclosure Project (CDP) …
explore the quality of GHG disclosures by cities via the Carbon Disclosure Project (CDP) …
[PDF][PDF] Effect of government accountants competency and implementation of internal control to the quality of government financial reporting
EY Kasim - International Journal of Business, Economics and Law, 2015 - ijbel.com
This paper study the problem that occur in financial reporting of government agencies. The
study analyze the effect of the competence of government accountants and implementation …
study analyze the effect of the competence of government accountants and implementation …
[PDF][PDF] Impact of Globalization Versus Annual Reporting: A Case
This paper explains the impacts of globalization on annual reporting with few literature
examples. Firstly, the impact of globalization has been explained, it includes the adoption of …
examples. Firstly, the impact of globalization has been explained, it includes the adoption of …