Journal of Financial Reporting and Accounting: Volume 12 Issue 2

Fair value accounting and its usefulness to financial statement users

Vera Palea

This paper aims to discuss fair value accounting and its usefulness to financial statement users. The European Commission has recently endorsed IFRS 13 on fair value measurement…

Earnings persistence and stock prices: empirical evidence from an emerging market

Varun Dawar

This study aims to investigate the persistence ability of accounting variables, namely, abnormal earnings, book value, accruals and cash flows over a period of time and their…

Board and auditor interlocks and voluntary disclosure in annual reports

Geert Braam, Lex Borghans

The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary…

National culture and fraud risk: exploratory evidence

Dessalegn Getie Mihret

– The purpose of this paper is to test the association between national culture dimensions and exposure to fraud with a view to drawing implications for understanding fraud risk.

Stock option modification under SFAS 123(R)

Steven Balsam, Il-woon Kim, David Ryan, Hakjoon Song

The purpose of this paper is to examine the motivations for and variations in terms of stock option modifications under Statement of Financial Accounting Standards (SFAS) 123(R)…