This study examines the determinants of accounting choices for investment property by
Portuguese listed firms within the framework of Positive Accounting Theory. The results …

This study aims to understand the accounting effects of the Corona pandemic in more depth
and clarity, where the study explores the accounting choices during the pandemic period …

Design/Methodology/Approach: The regression models used in this research are based on
the works of Ohlson (1995) and Feltham and Ohlson (1995) which linked the accounting …

Research Question: What are the determinants that may affect the choices of permanent
accounting options adopted by European groups during the transition to IAS/IFRS …

Purpose The engineering construction standards in China play an important role in
protecting the safety of the construction projects. They are the basic principles that …

The purpose of the study is to investigate the value relevance of investment property of
Malaysian listed firms based on cost model and fair value model for measuring their …

Considerando que as empresas se envolvem a cada dia mais em atividades envolvendo o
desenvolvimento de produtos e serviços novos e melhorados, os gastos nesses projetos …

This study examines the moderating role of ownership concentration on the relationship
between board diversity and intellectual capital of forty-four listed non-financial services …

The purpose of this paper is to examine the impact of institutional ownership on
management's choice of income strategy while controlling the conventional examined …

Corporate board structure and human capital disclosure of listed non-financial services firms in
Nigeria 1 Tajudeen Lawal 2 Lukm Page 1 Fuoye Journal of Accounting and Management; …