International Journal of Accounting & Information Management: Volume 19 Issue 2

Women and risk tolerance in an aging world

Using a very large sample of psychometrically derived risk profiles of adult Australians, the paper aims to explore the linkage between financial risk tolerance and gender.

Transient institutional investors and insider trading signals

The aim of this paper is to examine how informed traders, i.e. transient institutional investors that actively trade on information to maximize investment profits, use insider…

Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R: A research note

This study aims to examine the incremental valuation implication of excess realized tax benefit under Statement of Financial Accounting Standard (SFAS) No. 123R: share‐based…

Application of options to the pharmaceutical markets: The solutions of corruption and counterfeit drugs in emerging markets

The purpose of this paper is to apply options to the pharmaceutical markets to solute the corruption and counterfeit drugs in emerging markets.

Association between audit opinion and provision of non‐audit services

While a few US studies on the impact of the provision of non‐audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to…

Some personal thoughts on financial reporting

The sustainability policy of five leading European retailers

IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone

Evaluating international accounting harmonization in an emerging country

Fair value – from the Romanian reality perspective

Earnings conservatism in pre- and post-IFRS periods in Turkey: panel data evidence on the firm specific factors

Peace and war in collective labor relations

Local accounting culture facing globalization: the case of Romania’s “patrimoniality” principle

Accounting disclosure scenario: an empirical study of the banking sector of Bangladesh

The capacity of the administrator. obligations. liability. common provisions for both unitary and dual systems

Social and environmental reporting in the annual reports of large companies in France

Panoptical on the financial statements – from international to national

Oracle cube maker for SMEs

Testing a non-linear effect in the risk shifting-tournament model applied to Australian superannuation funds

The implementation of directive 2004/83/CE in the legislation of the European Union

Accounting systems for cost management used in the Romanian economic entities

Research on the field tests in Mures county Romania regarding the opportunity for different accounting requirements for “small entities” or “micro-entities”

A research profile for management information systems – case study based on the AMIS Scientific Journal and AMIS International Conference

Romanian public institutions financial statements on the way of harmonization with IPSAS

Corporate governance in the banking industry

IT&C contribution to organization’s performance improvement: the case of ERP systems

Exploratory evidence for the adoption of the IAS 7 in Turkey

Influential factors of accounting students’ academic performance: a Romanian case study

A new business dimension – business analytics

The prevalence of fraud: what should we, as academics, be doing to address the problem?

The context of the possible IFRS for SMES implementation in Romania: an exploratory study

Credit-risk evaluation of a Tunisian commercial bank: logistic regression vs neural network modelling

Implications of the Eva model use in the firm resources’ performant allocation plan

An historical and neo-institutional analysis of institutions involved in international accounting convergence