...Zuhair Barhamzaid Purpose This study aims to investigate the impact of accounting regulation (AR) on good news (GNs) recognition and conditional conservatism (CC), using the Chinese experiment in the 2006 AR. Design/methodology/approach The current study applies the Basu (1997) model...

... and Sullivan, 2018 that both the USA and international standard setters should consider the alternative diluted EPS model for accounting regulation. Research limitations/implications The study consists of a sample of 262 international firms. An extended study, of all firms subject to International...

... IFRS Accounting regulation Ethiopia Accounting standards Neo-Gramscian theory of globalization The remainder of the paper is structured as follows. The following section provides general country background of Ethiopia and its accounting regulatory framework prior to IFRS adoption; develops...

... to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis developments in the country’s post-colonial political-economic history. Findings The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent...