Global Manufacturing and International Supply Chains changed the way trade and international economics are understood today. The present essay builds on recent statistical advances to suggest new ways of looking at the demand and supply side approaches when Global Value Chains (GVCs) —articulating supply and demand chains from an international perspective— are taken into consideration. This pil...

The present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in Tehran Stock Exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. This study was conducted according to Givoly and Hayn model to measure accounting conservatism index in non-profitable and profitable) firms. Data analysis performed wi...

This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...

This paper analyses the political-economic content of the recent ‘revolutionary’ shift in financial accounting rules for listed companies, specifically the rise of IFRS and fair value. It connects this shift to the socio-economic changes that are currently being discussed in the literature on financialisation, e.g. the rise of shareholder value and the proprietary view of the firm. Two ideal-ty...

—The scope of the existing literatures about loss firms includes the value relevance of accounting earnings, the heterogeneity of the value of the loss companies, the value drivers and driving mechanism of the loss corporations and the relation between the loss reversibility and the value of the loss corporations. They found some perspectives and experiences which will benefit the valuation of ...

nowadays, in the competitive world of economy, the most considerable issues for managers and shareholders are: 1- managers are after productivity growth with optimum use of financial sources and 2- investors require long-term return from their investment. this standpoint and motivation to increase productivity for managers is the direct consequence of the advent of a new generation of investors...

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the Accounting Equation; which is inherent in the system if compared among different layers – sign to alleged t...

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...