Studies examining what factors influence relevance of reported numbers in financial statements is becoming increasingly important in the accounting and finance literature. This is an important area for regulators in particular. An understanding of what factors contribute to or detract from value relevance of accounting numbers is essential in the light of globalization that has resulted in inte...

Purpose – This study examines whether high analyst coverage increases or decreases accounting conservatism. Design/methodology/approach – This study selects sample firms from the Compustat and I/B/E/S databases for years 1989-2006. We use both accrual-based and marketvalue-based measures of accounting conservatism. We also use the extent to which negative cash flow from operations is more timel...

information asymmetry is a negative event that gives manager incentives to use his private information to attempt transferring wealth from investors by overstating financial performance and consequently, stock prices during his tenure at the firm. the manipulations generate agency costs. conservative reporting is a mechanism that reduces the managers’ ability to manipulate and overstate financi...

Advances in computing and multimedia technologies allow many accounting documents to be digitized within little cost for effective storage and access. Moreover, the amount of accounting documents is increasing rapidly, this leads to the need of developing some mechanisms to effectively manage those (semi-structured) digital accounting documents for future accounting information systems (AIS). I...

The rapid development of IT, availability of user friendly accounting software and the increased competition have forced companies to adapt CAIS in order to remain competitive whereas threats to CAIS are unavoidable in the dynamic environment. In this scenario, security controls of CAIS are vital to the organizations. This study examines the existence and adequacy of implemented computerized ac...

Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context o...

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, (traditional contemporary) practices (MAPs) usage. Secondly, intend explore how these influence decision-makers’ satisfaction with information. Survey data were obtained through an online questionnaire from 1...