investigates whether European firms using national generally accounting principles (hereafter, GAAP) exhibit differences while …-representative-European-country (i.e. France, Germany, Spain and U.K.) dynamic data panel, we investigate whether intangible accounting numbers in these …) Finally, our results clearly support the idea that Latin accounting frameworks, while opposed to Anglo-Saxon settings, ease …

period 1993-2004, we first provide evidence that, independently of the intangibles accounting recognition practices …. Secondly, contrary to the resource-based view, our results suggest that RII do not underpin under any accounting treatment … accounting standards, while opposed to Anglo-Saxon settings, ease the relationship existing between RII and firm operating …

. Finally, our findings clearly support the idea that EU continental accounting standards, while opposed to Anglo-Saxon settings …

This study investigates the extent to which three key summary accounting income figures, namely operating income (OPI …

limitations by traditional accounting frameworks on financial reporting informativeness. Consistent with this claim, it has been … then argued that accounting finds one of its major limits in not allowing for direct recognition of synergy occurring … been widely documented in the recent accounting literature (see for instance, Hand & Lev, 2004; Lev, 2001) research …

This study investigates the extent to which three key summary accounting income figures, namely operating income, net …. Using a large sample over the pre-IAS-compliance period 1992-2004, we find that all these three accounting income measures … other comprehensive income in financial statements as required by the UK (FRS3) and US (SFAS130) accounting standards may …