... is the role of MA in these arrangements. Interventionist research Transitional economies Costing tools Actor network theory Accounting information Post-communist economies There is a significant body of literature debating on the merits of (management) accounting and its roles...

...Erick Rading Outa; Peterson Ozili; Paul Eisenberg Purpose The purpose of this paper is to examine the relative value relevance of accounting information arising from the adoption of converged and revised International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS...

... regression analysis to determine the impact of accounting information on stock prices and volume traded around the firms’ earnings announcement dates. Findings – The authors find that quarterly earnings surprises explain stock abnormal returns and abnormal trading volumes around the earnings...