My new working paper: Accounting Quality in Georgia - Theoretical Overview Abstract: An assessment of Georgian accounting quality is limited. To the best of the author’s knowledge, this is the first paper that formulates the reasonable predictions in the light of accounting quality, stemmed from the rigorous analyses of accounting quality determinants within the country. Accounting quality determinants cover well-established features such as institutional landscape, market forces, accounting regime and accounting profession. Predictions on accounting quality are developed and formulated in the light of different accounting quality dimensions such as time-series properties of earnings, earnings management and accounting conservatism. papers.ssrn/sol3/papers.cfm?abstract_id=2401355 Feel free for furher discussions:)
Posted on: Wed, 26 Feb 2014 09:21:58 +0000
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