The major functions of company accounting identified by the IASB and the FASB are (1) reporting on ‘the custody and safekeeping’ of the company’s resources and (2) reporting on ‘their efficient and profitable use’. The joint IASB/FASB project for improving the conceptual framework for financial reporting is directed towards better performance of both functions within the conventional ‘accrual’ ...

some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. as an illustration of this the persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving iranian accounting. this paper shows how hesaabdaar...

people’s republic of china has a long history of accounting and accounting reforms. this study focuses on “whether china should continue its ifrs-based domestic accounting standards or full convergence with the ifrs is more appropriate”? both quantitative and qualitative approaches are applied to answer the research question of this work. binary choice model has been used in the statistical ana...

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon as a solution explain influence male CEO masculinity on earnings management. uses quantitative approach with population research sample using companies Indonesia Stock Exchange in 2016–2021. The collected images faces identified CEOs from data website company websites Google searches. anal...

this paper examines the dimensions of accountability that the executive must fulfil in the islamic republic of iran and the role of accounting in meeting accountability obligations as they are at present. accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. public sector resource accounting information sys...

Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in ...

Comorbidity among childhood disruptive behavioral disorders is commonly reported in both epidemiologic and clinical studies. These problems are also associated with early substance use and other markers of behavioral disinhibition. Previous twin research has suggested that much of the covariation between antisocial behavior and alcohol dependence is due to common genetic influences. Similar res...