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Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses...
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Assessment of Accounting Evaluation Practices A Research-Based Review of Turkey and Romania
The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed...
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The Origin of True and Fair View in the Czech Accounting
True and fair view (TFV) has been introduced into the Czech accounting and reported only in 90s of last century, after changes in 1989. At the early...
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Event Study on the Impact of Fair Value Evaluation
This chapter describes the event study performed for determining the impact of fair value evaluation. This chapter describes the statistical analysis...
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Accounting Information Systems Audit
This chapter explores the underpinning rationale of an audit—in particular accounting information systems audit and evaluates the role of the...
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Management Accounting Practices and Market Value of Selected Manufacturing Firms in Lagos, Nigeria
The quest to survive and compete successfully in the competitive environment has made management accounting practice a concern for companies that has...
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Relevance of Level 3 fair value disclosures and IFRS 13: a case study
This paper studies the relevance of Level 3 fair value disclosures in financial statements for equity analysts. The research also examines the impact...
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Responsible Financial Accounting Strategies
This chapter aims to increase awareness of the importance of responsible financial accounting in Africa and contribute to the broader discourse on...
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Elements of Modern Accounting
This chapter is based on the results and interpretation of the data and study conducted on the usage of accounting methods and accounting standards...
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Accounting Evaluation between Certainty of Past Costs and Uncertainty of Future Values and Measurement in Accounting
This chapter discusses accounting evaluation in the light of financial and management accounting principles and theories and discussions regarding...
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Abuse of Creative Accounting in Practical Application
The aim of general-purpose financial statements is to provide fair and objective information about the financial position, performance, and cash...
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Theoretical Approaches of Value and Valuation
This chapter describes the theoretical approaches adopted for value and valuation. The chapter describes the historical evolution of accounting as a...
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Properties of accounting performance measures used in compensation contracts
This paper examines the properties of accounting numbers used in compensation contracts for S&P 500 firms from 2006 to 2017. Our data reveal wide...
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The Level of Harmony Between Vietnamese Accounting Standards and International Accounting Standards Regarding Fixed Assets
This article studies the harmonization level between Vietnamese Accounting Standards (VAS) and International Accounting Standards (IAS) on fixed...
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Cost Accounting in Supply Chains
This chapter focuses on cost accounting, which is often considered the “multi-purpose tool” of any management accountant. The information that is...
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On the fair scheduling of truck drivers in delivery companies: balancing fairness and profit
Fairness is crucial in transportation systems to ensure that all drivers are treated equally and have the same opportunities. Fair payment policies,...
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The Legitimacy Predicament of Current-Day Accounting Theory
The pressure on sustainability and responsible resource utilization while meeting stakeholder requirements often result in accounting information...
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Regelungen des IFRS 13 „Fair Value Measurement“
Nachdem die primäre Zielsetzung der IFRS-Rechnungslegung in Form der Bereitstellung entscheidungsnützlicher Informationen erläutert und die Bedeutung...
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Sustainability Accounting: Origins, Evolution, and Future
This study analyses the history of sustainability accounting, from its emergence in the 1970s to the modern-day adoption of a global set of...
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Management Accounting in the Era of Big Data
Big data has grown quickly in recent years, and it will specifically affect how management accounting develops. Recognizing big data's impact on...