The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a response to the International Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The response consisted of a literature-based...

This paper provides an overview of why, and how, academic research can assist regulators and standard setters in evaluating <italic>ex ante</italic> and <italic>ex post</italic> the effects of standardization and regulation of corporate financial reporting and disclosure. We argue that academic research is a valuable and often...

Forward-looking disclosures are a crucial source of information when valuing a company. We study the effect of forward-looking disclosures on analysts' forecast properties, in particular accuracy and dispersion. Our sample includes all the non-financial firms from Italy, Germany, France and...