This study aimed to evaluate the effect of type of players on ecosystem accounting system using structural equations. In total, 84 activists in the field of environmental accounting (ecosystem) were selected through convenience sampling. Subjects filled the 22-item questionnaire of components of actor network and the 25-item questionnaire of ecosystem accounting. Given the fact that the signifi...

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

the aim of this paper is how to predict stock return by using accounting ratios and also by using the procedure of neural network. this paper has considered the prediction of stock return by using accounting ratios with two procedures, the artificial neural network and least square regression. the independent variables in this paper are accounting ratios and dependent variable of stock return, ...

people’s republic of china has a long history of accounting and accounting reforms. this study focuses on “whether china should continue its ifrs-based domestic accounting standards or full convergence with the ifrs is more appropriate”? both quantitative and qualitative approaches are applied to answer the research question of this work. binary choice model has been used in the statistical ana...

a growing interest has arisen among accountants in understanding accounting in relation to the entire business decision process. they questioned such factors as the role of accounting in the whole complex process of decision making in business and what effects, if any, different accounting methods have on this decision process. this article presents a theoretical analysis of the relationship be...

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

The literature presents a clear divide between the so called market and accounting based approaches to bankruptcy prediction. With this in mind, this paper employs the discrete time hazard model framework of Shumway (2001) to test the information content of both market and accounting based models using Australian data. We …nd that market based models signi…cantly outperformed accounting based m...

accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. it can also play a major role in the economic growth anddevelopment of a society. this research focuses in the relationship between ...