... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Double-loop learning Financial accounting Management control Organizational change Single-loop learning Strategic management Sustainability reporting In accounting...

... accounting Goodwill Management incentives IAS 36 Impairment-only approach To increase decision usefulness of financial statements and as a part of their convergence project, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) replaced...

... develop the following hypothesis: H2. CEO duality has a negative effect on the level of earnings management and the level of financial aggressiveness behavior. Corporate governance Financial statement analysis Audit Financial accounting Given the previous results, we formulate...

... seeking to reduce EM and enhance FRQ. Financial reporting Auditing Corporate governance Financial accounting In the circumstance of numerous financial collapses challenging the trustworthiness of the audit function, many studies had been inclined to find a positive relationship among audit...

... Group Publishing Limited 2016 Financial reporting IFRS Financial accounting International accounting All listed firms based in European Union (EU) countries have been obliged to prepare their financial statements under the International Financial Reporting Standards (IFRS) since 2005...

... Publishing Limited 2015 IFRS Value relevance Reliability Financial accounting Dual reporting system Few years ago International Accounting Standards Board (IASB) completed a joint project with the Financial Accounting Standards Board (FASB) on fair value measurement. The result...

... Publishing Limited 2015 Financial reporting Disclosure theories Voluntary reporting Financial accounting G14 G18 One of the fundamental questions in financial reporting revolves around the impact of information disclosure on analyst earnings forecasts. In spite of the fact...

... they are seen to be weak. To this end the role of the accounting profession as it effects financial management systems was investigated. The study produced some interesting results. Bookkeeping systems adopted for financial accounting scored positively which may well be linked to the high preponderance...