... Economic crisis Income smoothing International accounting This paper examines the effect of a major economic event on the quality of earnings of firms listed on Mexico’s main stock market, the Bolsa Mexicana de Valores, (or Bolsa). Specifically, this study tests whether the global economic crisis...

... Boolaky can be contacted at: p.boolaky@griffith.edu.au © Emerald Group Publishing Limited 2012 Mauritius International accounting International standards Financial reporting Accounting development IFRS Mauritius is one of the small island economies (SIEs) with a good economic...

... the choice of accounting practices. Resource dependency also implies that organizations confront numerous and incompatible demands from varied external factors (Oliver, 1991). © Emerald Group Publishing Limited 2011 Nepal International accounting Accounting standards Social structure...

... of accounting change in an emerging country. International accounting Financial reporting Emerging markets Romania There is an enormous amount of literature concerning the process of international accounting harmonization and more recently, that of convergence. The most significant role...