Review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. Researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. However, conservatism has been one of the key principles in ac...

Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...

background in early 1990s, tanzania like other african countries, adopted health sector reform (hsr). the most strongly held centralisation system that informed the nature of services provision including health was, thus, disintegrated giving rise to decentralisation system. it was within the realm of hsr process, user fees were introduced in the health sector. along with user fees, various typ...

*Johnson Graduate School of Management, Cornell University; **Leventhal School of Accounting, Marshall School of Business, University of Southern California. We are grateful for comments from Rob Bloomfield, Dennis Caplan, Shana Clor, Bill Dilla, Tom Dyckman, Bob Libby, Bernardine Low, Derek Oler, Sue Ravenscroft, and workshop participants at Cornell University, Iowa State University, and Ohio ...

The Financial Advisory Committee and APS headquarters’ staff members met on 29 March and 3 and 4 June in St. Paul, MN, and on 26 July 1996 in Indianapolis, IN, to review past and current financial matters related to the operation of the Society and to prepare the budget for FY97. The approved minutes of these meetings were distributed to your regional councilor and are on file at headquarters i...

Our research objective is to show the effect of creative accounting on the performance of the company which uses these techniques to manipulate their accounts to show desired results. We also discussed about different types of creative accounting and parties involved in it and what are the motivation factors so that people are involved in creative accounting techniques. We also analysed involve...

budget deficit constitutes a major fiscal indicator. it has major important ramification on macro-economic position of all nations. in developing countries generally, and in iran specifically, governments are likely to spend more on miscellaneous as well as differentiated obligations causing high expenditure costs with respect to their limited revenues. this causes a budget deficit to incur. th...

Objective: The excessive self-esteem of managers leads to postponing bad news due to weaknesses in performance, and conservatism can be a factor in modifying it. In this paper, the purpose is to examine the role of accounting conservatism in limiting the functional outcomes results from overconfidence managers. Methods: The data of the companies listed in the Tehran Stock Exchange for the peri...

Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company. A possible solution is to modify accounting standards so that statements include more self-generated intangible assets, taking into account with their inherent risk and difficulty of valuation. We surveyed loan officers w...