Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theo…
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During the last three decades, financial reporting, performance measurement and accountability for the use of resources by the public sector have received a great deal of attention in numerous countries, especially in the developed world. This study is concerned with exploring t…
The last 30 years have witnessed the appearance and rapid expansion of Islamic financial institutions operating both inside and outside the Islamic world. Islamic financial organisations are now operating in Western countries such as the UK, the US as well as most Islamic countr…
The advent of the internet has provided a new possibility for companies to communicate with their stakeholders and this thesis uses a new institutional sociology perspective to investigate the adoption of Internet Financial Reporting (IFR) in Arab MENA countries (Middle East and…
The current study aims to investigate empirically the main incentives for mandatory and voluntary risk reporting (MRR and VRR) across the USA, the UK and Germany, each of which has a unique approach towards risk reporting. While the UK approach encourages more voluntary risk rep…
This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The var…
Ao longo dos últimos anos, o conservadorismo tem estado presente na prática contabilística. Assim sendo, este trabalho apresenta como objetivo principal analisar se o nível de investimento afeta as práticas contabilísticas conservadoras. A principal motivação para esta investiga…
Consequential effects of new revenue guidelines proposed jointly by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) for company valuation models are largely unexplored in scholarship and in practice, despite their potential…
This study examines the influence of the Financial Crisis of 2008 on European firms’ earnings management behavior. For this purpose, the period from 2005 to 2012 and a sample of 16 different European countries were considered and divided into three periods to examine whether man…
Prior to Statement of Financial Accounting Standards No. 121 (SFAS No. 121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived ass…
This dissertation consists of three studies investigating the influences of cultural values, specifically cultural time orientation, on internal corporate decision-making with regard to managerial and financial accounting practices. The first study of this dissertation reviews a…
Bu çalışmada Türkiye'deki İslami bankacılık alanında faaliyet göstermekte olan katılım bankalarına yönelik İslami ilkelerle uyumlu muhasebe standartları ve Türkiye'de uygulanabilirliği ortaya konmaya çalışılmıştır. Bu kapsamda öncelikle İslami Finansal Kuruluşlar Muhasebe ve Den…
Bu çalışmada TFRS 13 Gerçeğe Uygun Değer Ölçümü Standardında yer alan gerçeğe uygun değer hiyerarşisinin kullanılma düzeyi ve ilişkili olduğu bazı değişkenlerin açıklanması hedeflenmiştir. Bu amaçla çalışmanın birinci bölümünde değer ve değerlemeye ilişkin kavramlara değinilmiş,…