This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting … increases the perceived benefits of earnings management at a time when the negative consequences associated with accrual …

The consequences of international accounting standards are likely to reach beyond the impact on financial statements …. This paper demonstrates one of the economic implications of international standards. We focus on the impact of the IFRS … magnitude of the impact of IAS 32 on a firm’s debt ratio. We conclude that IFRS does not only lead to a decrease in the use of …

, regulators and standard setters such as the International Accounting Standards Board express a strong preference for using quoted … pricing model, and discuss why a risk measurement approach that makes use of fundamental (accounting) information could serve …

Many accounting studies have investigated the effects of differences in evaluative style on subordinate managers … which a superior uses and relies on accounting performance measures when evaluating subordinate managers’ performance. The … literature on this concept of evaluative style has become known as RAPM (reliance on accounting performance measures). Recently …

properly. The (interrelated) roles of accounting in a contractual realm as well as in self-regulating processes of relational …

latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on … deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non …

Arnick Boons (1957) is part time Professor in Management Accounting & Control at RSM Erasmus University. He obtained a … operational excellence. In this inaugural address he discusses recent developments in the area of management accounting and … control, and in particular he explores the implications of customer value management for the design of management accounting …