In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …

The present paper examines effects of reporting conservatism on the value relevance of
accounting earnings of a sample of Greek firms over the period from 1989 to 2003. The …

In this paper we analyze whether the extent of timely recognition of unrealized losses into
earnings shown by firms with a controlling owner depends on (1) the ownership share of the …

Using panel data, this paper investigates how foreign ownership affects the financial
reporting quality of firms listed on the Korean Stock Exchange (KSE), one of the highest …

Purpose This paper aims to investigate the relationship between accounting conservatism
and money laundering risk. For this goal, the authors construct an index for measuring …

Focusing on an environment where ownership concentration is prevalent and where
sustainability disclosure is not a new phenomenon, we investigate the effect that …

Bu çalışmanın amacı, muhasebenin en eski ve tartışmalı konularından biriolan muhasebede
ihtiyatlılık için bir literatür araştırması sunmaktır. Bu tartışmalarınbir sonucu olarak, akademik …

This study examines whether Australian financial reporting became more conservative over
the period of 1993–2009. Unlike the United States and European evidence in Givoly and …

In order to increase the usefulness and quality of financial reporting, there is a move to IFRS
globally. Sharing similar motivations with the rest of the world, since 2005 all publicly traded …

Purpose The purpose of this paper is to investigate how the mandatory shift from domestic
standards to International Financial Reporting Standards (IFRS) in Europe affects the …