Alternative accounting procedures, creative accounting and false financial reporting
نویسندگان
چکیده
منابع مشابه
Accounting Conservatism in International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...
متن کاملReporting Quality of Financial Information Based On Behavioral and Value Accounting
The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...
متن کاملAccounting Defects, Financial Statement Credibility,
We would like to acknowledge helpful discussions with Robert Bowen and David Burgstahler. Existing equity valuation models are silent on the question of how changes in financial statement credibility alter the usefulness of accounting data for valuation purposes. 1 Reported cash flow, earnings and balance sheet data are either taken at face or they are adjusted to eliminate alleged deficiencies...
متن کاملFinancial accounting for radiology executives.
The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic me...
متن کاملDeveloping a Framework for Accounting and Financial Management Procedures of Joint Operating Agreements (JOAs) in Iran's oil and gas industry
Regarding the contingency theory, the purpose of this research is to identify factors affecting the development of accounting and financial management procedures for joint operating agreements in Iran's oil and gas industry. To this end, at first, some partial factors were identified through deep study of theoretical foundations. Subsequently, in order to identify environmental factors, a semi-...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Oditor
سال: 2020
ISSN: 2217-401X,2683-3476
DOI: 10.5937/oditor2002021d