ABSTRACT This study examines stock price reactions to International Accounting Standards Board announcements associated with Standard (IAS) 19R during the standard-setting process. IAS removes corridor approach in accounting for actuarial gains and losses on defined benefit plans. rule change likely weakens financial position of most firms that previously used upon adoption subsequently increas...

This paper puts under a magnifying glass the path to failure of Sunbeam Corp. and emphasizes the reasons for its singularity and exceptionality. This corporate case emerges as an outlier from the analysis of the US fraud cases mentioned by WebBRD: the consideration of the time between fraud disclosure and the final bankruptcy reveals that the value of this temporal variable is estimated equal t...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. people are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. of the information provided by accountants sho...