Erekle Pirveli

Caucasus University

Associate Professor of Accounting and Finance

Saakadze Str. 1

Tbilisi, 0102

Georgia

SCHOLARLY PAPERS

6

DOWNLOADS

392

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Ideas:
“  1) •••••' Establishment of the Solvency Assessment Financial Model for the Georgian Private Sector Entities' 2) ••••• 'Forecasting of Accruals, Incremental Value of Text Analysis' 3) ••••• 'Country Wealth, Financial Reporting Infrastructure and Accounting Quality: International Analysis' 4) ••••• 'Assessment of Accounting and Audit Reform in Georgia' 5) ••••• 'Are Georgian Private Sector Entities Engaged in Financial Information Manipulation?' 6) ••••• 'Do Wealthy Economies have Better Accounting Quality? International Evidence'  ”

Scholarly Papers (6)

1.

Accounting Quality in Georgia: Theoretical Overview and Development of Predictions

International Journal of Business and Social Science (USA), 5 (3), 283-293, March 2014
Number of pages: 11 Posted: 27 Feb 2014 Last Revised: 28 Jan 2018
Erekle Pirveli
Caucasus University
Downloads 160 (194,408)

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Accounting quality, time-series properties of earnings, earnings management, accounting conservatism

2.

Time-Series Properties of Earnings: The Case of Georgian Stock Exchange

Journal of Business and Policy Research, 10 (1), 70-96, 2015
Number of pages: 27 Posted: 09 Sep 2015 Last Revised: 28 Jan 2018
Erekle Pirveli and Jochen Zimmermann
Caucasus University and University of Bremen - Faculty of Business Studies and Economics
Downloads 119 (245,994)

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Time-series properties of earnings; the Georgian Stock Exchange; earnings quality determinants; pooled OLS regression

3.

Financial Statement Quality: First Evidence from the Georgian Stock Exchange

Financial Statement Quality: First Evidence from the Georgian Stock Exchange, Shaker Verlag; ISBN-13: 978-3844036244, 2015
Number of pages: 218 Posted: 13 Jun 2017 Last Revised: 28 Jan 2018
Erekle Pirveli
Caucasus University
Downloads 67 (353,268)

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Accounting Quality in Georgia, Earnings Quality, Emerging Capital Markets, Georgian Stock Exchange, Reporting Incentives in Georgia

4.

Are Wealthy Economies Expected to Have Better Accounting Quality? Hypothesis Development

International Journal of Business and Social Science, 9 (6), 68-77, 2018
Number of pages: 10 Posted: 04 Oct 2018
Erekle Pirveli, Nikoloz Koiava and Daviti Petriashvili
Caucasus University, Ilia State University and Ivane Javakhishvili Tbilisi State University (TSU) - Faculty of Economics and Business
Downloads 20 (546,492)

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Accounting Quality, Earnings Quality, Country Wealth, Country-Level Financial Reporting Infrastructure, Controlling-Useful Accounting Information, Valuation-Useful Accounting Information

5.

Do Wealthy Economies Have Better Accounting Quality? International Evidence

Journal of Corporate Accounting and Finance, 30 (2), 92-110, Forthcoming
Number of pages: 23 Posted: 07 Jun 2019
Erekle Pirveli and Jochen Zimmermann
Caucasus University and University of Bremen - Faculty of Business Studies and Economics
Downloads 19 (552,752)

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accounting conservatism, accounting quality, country wealth, country-level determinants of financial reporting, earnings quality, financial reporting infrastructure, value relevance of earnings and book values

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ბუღალტერია, აუდიტი, რეფორმა, საქართველო, აღსრულების დონე