Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They … as the use of these methods in the accounting literature. In this discussion, I complement their review by broadening the … perspective. I argue for a design-based approach to accounting research that shifts attention from methods to the entire research …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather "uninformative". This characterization is appropriate from the perspective of an arm … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …