… BENZION BARLEV* JOSHUA RENE HADDAD* … Professor Barlev acknowledges financial
support from the Krueger Center for Finance and the Accounting Center at the Hebrew …

The development of accounting standards reveals that the historical cost accounting (HCA)
is being replaced by the fair value accounting (FVA) paradigm. FVA, in contrast to HCA that …

TIHE autonomy of auditors in the performance of their professional duties has always been
considered a cornerstone of the profession.'In this respect, auditing is similar to other …

… If the revaluation information is relevant and timely then the coefficient b 1 is expected to be
… # Average change in odds equals 100[exp(b j s j )−1] where b j is the estimated regression …

At the time of the Enron collapse, the new fair value accounting (FVA) paradigm was
progressively incorporated into the framework of Generally Accepted Accounting Principles (GAAP), …

The aim of this article is to shed light on a Biblical statement of accountability, which was
presented by Moses to the Israelites following the exodus from Egypt. This statement of …

… A number of reasons may explain these differences: (a) accountants use unadjusted equity
numbers and historical assets figures in computing accounting returns; (b) accountants do …

This study examines the incremental information content of funds statement ratios over
financial ratios from the income statement and balance sheet. The funds statement ratios are …

The economic value inherent in the loss carryback and carryover provision varies from country
to country in accordance with their offsetting rules. It is demonstrated that the probability …

This article proposes a workable definition for long-term contracts and a method for determining
the earliest point from which profits should be recognized. The accounting principle, …