Purpose: This study investigated the impact of international financial reporting standards on aggressive accrual. The distinguishing feature this research is recent adoption in one most important economies and emerging markets world; Saudi Security Exchange (Tadawul). Theoretical framework: One issue that has dominated accounting for many years mandatory IFRS adoption. More specifically, figure...

Interpreting accruals as working capital investment, we hypothesize based on q-theory that firms optimally adjust their accruals in response to discount rate changes. A higher discount rate means less profitable investments and lower accruals, and a lower discount rate means more profitable investments and higher accruals. Our evidence supports this optimal investment hypothesis: (1) adding an ...

Annual row cropping systems converted to perennial bioenergy crops tend to accrue soil C, likely a function of increased root production and decreased frequency of tillage; however, very little is known about the mechanisms governing the accrual and stability of this additional soil C. To address this uncertainty, we assessed the formation and stability of aggregates and soil organic C (SOC) po...

Purpose – The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical realities of the new system. Design/methodology/approach – Data were gathered from interviews, documents and...