since 2001 the adoption of iran accounting standards has become obligatory. this study by using a sample of companies listed in tehran stock exchange (tse) compares the value relevance of ten selected accounting variables in two periods, before mandatory adaption of accounting standards (1996-1998) and after that (2005-2007). in this study the researchers have tried to control the effect of eco...

Among the many desirable properties of fuzzy inference systems not all of them are known to co-exist. For instance, a system based on a monotone fuzzy rule base need not be monotonic and interpolative simultaneously. Recently, Štěpnička and De Baets have investigated and shown the co-existence of the above two properties in the case of a fuzzy relational inference systems and the single-input-s...

Research aims: This study aims to test and analyze whether there is an effect of government openness, financing, economic growth, audit opinion, prior experience with IFRS in the public sector on level local accounting disclosure based IPSAS.Design/Methodology/Approach: The population this was all governments Indonesia 2016-2020. samples selected for use were 64 governments, following sample cr...

we investigated the distribution of asbestos containing materials(acms) in korea for 15 school buildings built before and after 1990, including elementary schools, middle schools and high schools. in order to perform risk assessments of samples gathered from the buildings, the study used four different rules as the criteria: results from the ahera rule, the hse rule and the astm rule on acms we...

How do we set the accounting standards? The topic has received much attention during the past 50 years. Perhaps the first step toward a satisfactory resolution of the problem is to recognize that the problem of standardization is not unique to accounting. There are approximately five hundred standard-setting organizations in the United States alone and many more in other countries, setting stan...