Table of contents
Nature and duration of the accounting differences between Italian and US GAAP: A case study on conservatism
Alessandro Mura, Gianluigi RobertoThe purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local…
Value relevance of IFRS mandatory disclosure requirements
Ioannis Tsalavoutas, Dionysia DionysiouThe purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz and…
E-business internal audit: the elephant is still in the room!
Amr Kotb, Alan Sangster, David HendersonThe purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business…
Determinants of the adjustment speed of capital structure: Evidence from developing economies
Tesfaye T. Lemma, Minga NegashThe purpose of this paper is to examine the role of institutional, macroeconomic, industry, and firm characteristics on the adjustment speed of corporate capital structure within…
Efficient contracting, earnings smoothing and managerial accounting discretion
Mohamed Khalil, Jon SimonThe purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain…
Economic crisis as a driver of management accounting change: Comparative evidence from Germany and Spain
Christoph EndenichThe purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou