This study which aims to test the effects of love of money and the ethical environment of the organization on perception of earnings management behavior with 2x2 factorial experimental research with quasi experiment design. Data collection techniques that used in this study was questionnaire and distributed to participants in university. The result showed that, there are differences among individuals in who has a high levels of love of money and a low levels of love of money in perception of earnings management behavior; and there are differences between a company’s condition that has a high internal control elements (organizational ethical environment) and in company condition where there is no internal control elements (organizational ethical environment) is low in perception of earnings management behavior; and there are interaction between love of money and ethical environment of the organization on perception of earnings management behavior.
Alina Taran, R. M. Ammar Zahid and Marilena Mironiuc
It is recognized that multinational corporations (MNC) have played a significant role in the recent worldwide accounting reform. This study analyses the influence of foreign ownership, and MNC on financial disclosure practices of listed companies from Central and Eastern European countries (CEE). The possible reverse effect is also considered, and thus, the role of disclosure in attracting foreign investments is investigated. Fixed effects panel analysis has been conducted for 2005-2015 period, in the context of partial IFRS adoption in CEE. Contrary to hypothesized expectations, the influence of foreign ownership on the extent of disclosure is negative. As foreign investors in CEE are dominantly corporations, it seems they impose their own reporting policies or report detailed group information, which may diminish the disclosure of foreign subsidiaries. Moreover, it was found that foreign investors are not sensitive to changes of items in reported information. This evidence raises questions regarding the purpose, and the impact of disclosure on financial markets. Overall, this study gives a signal to standard-setters about reporting practices at regional level, and adds an original empirical contribution to reporting behavior and corporate transparency literature. Moreover, it invites to further research on reporting practices of companies with foreign ownership.
The aim of this paper is to analyse matters of truth, which is inherent issue of accounting (and therefore in reporting, as its part), which is reflected in the true and fair principle (TFV). The paper demonstrates the essence of the TFV principle and the evolution of its role and place among the set of qualitative characteristics of financial statements. After examining the changes in the development of the perception of TFV the paper makes an appraisal, gives the author’s comments and contribution by providing direct implications for regulators and the setters of standards. With respect to typical limitations regarding behavioural studies, the paper provides practical as well as social implications about understanding of the TFV concept and its effect on both the preparers and users of financial statement.
Reham M. Abdel Fattah, Hala A. Kiwan, Awad I. Ahmed and Mohamed R. Mostafa
Degree of crystallinity [a.u.] The peak height of the major line of each phase was taken as a measure of the degree of crystallinity of the ZrO 2 .
E s [kJ_mol −1 ]
M(2θ = 28.2)
T(2 θ = 30.3)