This paper raises the issue of need to introduce term “environmental accounting” into legal circulation, which has existed in economic sciences since 1970s, and environmental science – as “state accounting field natural environment”. As for Ukrainian legislation, it does not contain a name that unites many types cadastres, registers, reports, other information. It was established system cadastr...

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...

One of the main instruments of accountability in economic activities is auditing. But despite the extent of audit work, determining the fees for this service in our country is not based on a scientific model and reasonably we cannot claim, according to firm's characteristic and with what cost, the work would be done. In this regard, we have tested the impact of transparency of accounting inform...

In recent years, integrated building design practices based on the definition of ‘‘green building’’ criteria as common standards of measurement have been promoted. For example, Green Building Rating Systems such as LEED (US) and BREEAM (UK) provide national standards for developing high-performance sustainable buildings. However, integrated environmental accounting methods and global sustainabi...

Without question, the adoption of FAS 133 will have an impact on the way firms use derivatives. One application that will certainly be affected is the use of currency swaps in conjunction with funding in a currency other than the functional currency. In the past, synthetic instrument accounting ruled. Under that regime, the accounting did not distinguish between issuing fixed rate debt directly...

We present experimental results concerning the rapid flow of a densely-packed grain collection down a bumpy inclined channel. We show that the results do not agree with the predictions of the standard kinetic theory, relying on the binary collision hypothesis. Emphasizing the role played by multicontact collisions in the dense limit, we propose a new approach relying on a long range dissipation...

Objective. We analyze the process of changing ethical attitudes over time by focusing on a specific set of ‘‘natural experiments’’ that occurred over an 18-month period, namely, the accounting scandals that occurred involving Enron/Arthur Andersen and insider-trader allegations related to ImClone. Methods. Given the amount of media attention devoted to these ethical scandals, we test whether re...

Purpose – The purpose of this paper is to test the hypothesis that there is a significant positive relationship between the perceptions of internal auditors about the critical success factors and their perceptions of data quality in accounting information systems (AISs). Design/methodology/approachThe survey method was used to collect data for testing the proposed hyppthesis. Data were collecte...