August 2007

The Impact of International Accounting Standards on Firms

Marjan Petreski
Abstract:
The aim of this paper is to provide some arguments for the effect of the adoption of the International Accounting Standards on firms. Therefore, IAS impact on firms’ management and financial statements are analysed. Provided financial statements intend to support or reject findings in the literature for IAS effect on them.
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Pengujian Size Hypothesis dan Debt/Equity Hypothesis yang Mempengaruhi Tingkat Konservatisma Laporan Keuangan Perusahaan dengan Tehnik Analisis Multinomial Logit

Penelitian ini telah dipublikasikan pada Jurnal Bisnis dan Akuntansi, Vol. 7, 1 April 2005.

Abstract: 
This research has a purpose to provide empirical evident about political cost hypothesis and debt/equity hypothesis. Political cost  hypotesis said that some firms that are more vulnerable to political cost than the others manage income downward to avoiding the attention of government [...]