The purpose of this study was to examine the compliance of MSME actors with micro, small
and medium financial accounting standards (SAK EMKM) and their determinants and …

In this study, we read and analyze 369 comment letters written in response to the IASB's
Exposure Draft (ED) of Proposed Amendments to IAS 37 and the FASB's Exposure Draft of …

The International Accounting Standards Board (IASB) establishes accounting standards now
used in some form in over 100 countries. Diverse geographical participation in International …

In recent years there is increasing interest in investigating the lobbying activities related to
the standard-setting process of the International Accounting Standards Board (IASB). The …

In this paper, we investigate what we call “financial statement users' institutional logic,”
defined as users' expressed fundamental views and beliefs about accounting information …

Purpose–The purpose of this paper is to explore whether there are differences in either the
level of support for the mandatory adoption of International Financial Reporting Standards or …

Harmonization of public sector accounting is attracting increasing attention from scholars
and practitioners. A focal component of this phenomenon is the setting of accounting …

The most controversial accounting standards during the last decade, IAS 39 “Financial
instruments: recognition and measurement” and its American equivalents FAS 133 …

Purpose This paper aims to investigate whether the key items encompassed in the new
reporting trends are addressed in the current reporting set and, also, whether there are …

This paper adopts a multi-issue/multi-period approach to provide new insights into key
determinants of constituents' formal participation in the due process of the International …