Development accounting shows that a significant part of cross-country income differences is attributed to differences …

investors. We explore how accounting practice constrains BP’s transition plans. While BP can achieve much of its net zero …. Accounting's logic must support BP's net zero obligation as a social imperative and reward its acceleration. Normative accounting … for intangibles provides a promising solution to overcome these challenges and restore accounting for net zero decision …

This paper studies the balance constraint (debit=credit) in bookkeeping, its causes and its consequences for accounting … earnings statement and balance sheet; 3) have direct implications for valuation puzzles encountered in accounting, like … accounting for OCI or stock-based compensation, and the difference between earnings or balance-sheet approaches to valuation …

This paper studies the balance constraint (debit=credit) in bookkeeping, its causes and its consequences for accounting … earnings statement and balance sheet; 3) have direct implications for valuation puzzles encountered in accounting, like … accounting for OCI or stock-based compensation, and the difference between earnings or balance-sheet approaches to valuation …