The financial crisis and the European debt crisis in the euro have increased the interest in the early detection of financial constraints, as credit crunches affect investment decisions of firms and saving decisions of households. Economic tendency surveys and surveys in general are one...

Research papers covering any topics in financial and managerial accounting are welcome. The following list provides illustrative examples: * Economic consequences of accounting methods, e.g., conservatism and fair value accounting * Earnings management * Economic effects of international...