...Karim Mhedhbi; Daniel Zeghal Purpose The purpose of this paper is to examine empirically the association between the adoption of international accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 developing countries...

... Pricing Financial markets Accounting Finance In summary, although Dechow and Ge (2006) find SINeg exacerbate ACC mispricing, the extant literature does not offer an a priori prediction for the effect of SIPos on the ACC mispricing. Our third hypothesis (expressed in the alternative...

... is not a perfect measure of business performance. Therefore, one avenue of future research is to assess the usefulness of financial accounting data for analysts forecast. Moreover, future research may also examine the role of institutional changes in financial reporting and its effect on the quality of earnings...

...Panagiotis E. Dimitropoulos; Dimitrios Asteriou Purpose This paper's aim is twofold: first, it seeks to examine the impact of financial transparency on the returns‐earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design/methodology...

...Hanmei Chen; Kurt Pany; Jian Zhang Purpose The purpose of this paper is to investigate the relationship between the amounts obtained using professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by financial statements...

...Mariano González Sánchez; Ana I. Mateos Ansótegui; Antonio Falcó Montesinos Purpose The purpose of this paper is to locate the specific items from the financial statements that are responsible for the dirty surplus accounting flows and how important they are in its explanation. Design...

...Waël Louhichi Purpose The aim of this paper is to study both the information content of accounting figures and the speed at which the new information is incorporated into stock prices. Design/methodology/approach The sample is composed of 117 overnight announcements published by Reuters during...

...C.S. Agnes Cheng; Su‐Jane Hsieh; Yewmun Yip Purpose The purpose of this paper is to examine whether the choice of accounting treatment of transition obligation under SFAS 106 affects the value of firms, and also whether the quality of earnings is improved after the implementation of SFAS 106...

...Iraj Noravesh; Zahra Dianati Dilami; Mohammad S. Bazaz Purpose The purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran. Design/methodology/approach The appropriate data for a period of ten...

... to address the development of accounting standards. Design/methodology/approach The approach is to use the fuzzy‐analytical‐hierarchical‐process (FAHP), recently developed by de Korvin and Klyele. Uncertainty in assigning priorities and the use of semantic variables lead naturally to the inclusion...

...Ronald D. Picur Purpose This study aims to examine whether accounting knowledge is associated with a decision maker's tendency to ignore value added information in wealth measurement and distribution decisions. Design/methodology/approach A between‐subjects laboratory experiment was employed...

...George Emmanuel Iatridis Purpose This paper aims to assess the financial performance of firms that adopted or deferred the adoption of SSAP 20 “Foreign Currency Translation”. The focus of the study is to examine the impact of certain accounting issues, such as liquidity, hedging, foreign currency...

... with the measurement of capital invested in assets. The second limitation was the use of an accounting definition of the return on equity. The operating income was not cleansed of any expenses which are really capital expenses (in the sense that they create future value). The operating income was adjusted if any...

...Ahmed Riahi‐Belkaoui; Fouad K. AlNajjar Purpose The purpose of this paper is to identify and test the determinates of earnings opacity internationally. The determinates are hypothesized to be the elements of social, economic and accounting order in each of the 34 countries of the study. Design...

...Aiman A. Ragab; Mohammad M. Omran Purpose The purpose of this paper is to examines empirically whether national and international investors in the Egyptian stock market perceive accounting information based on the Egyptian Accounting Standards to be useful in stock valuation. Design/methodology...

...Yuan Ding; Herve Stolowy Purpose This paper aims to investigate the changes in the properties of accounting income published by French listed companies during the 1990s. It also analyzes the impact of certain corporate characteristics such as size, international financing, and audit firm...

.... The most exogenous or self‐dependent market may be the mover and shaker in the M&A deals in the world. The sample period spans from October 1998 to September 2004. Design/methodology/approach This research uses cointegration and innovation accounting techniques (variance decomposition analysis...

...Daniel Carrasco Díaz; Esteban Hernández Esteve; Richard Mattessich In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories...