Accounting for research and development (R&D) costs is an open issue. SFAS n°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38). The cost method is perfectly objective and verifiable. The...

Dans cet article, nous étudions la méthodologie des programmes de recherche de Lakatos (1978) et ses apports aux sciences sociales et en particulier à la recherche en gestion. Notre objectif est triple. Il s'agit d’abord de préciser la nature des programmes de recherche, de les critiquer...

This working paper presents a review of the main criticisms to positive accounting theory (henceforth, PAT). Three levels of criticisms are distinguished: (1) on epistemology, (2) on the valitidy of the theoritical framework and (3) about the methods to test empirical predictions....

This article presents and evaluates the most popular discretionary accruals models both conceptually and empirically on French firms data. The internal consistency of those measures is appreciated as well as its consistency with the accounting framework.

In this paper, we analyze the effect of the mandatory introduction of IFRS standards on earnings quality, and more precisely on earnings management. We concentrate on three IFRS first-time adopter countries, namely Australia, France, and the UK. We find that the pervasiveness of earnings...

In the commentary that precedes this reply, Nobes makes several comments on our article published in this journal (Ding, Y., Hope, O.-K., Jeanjean, T., Stolowy, H., 2007. Differences between domestic accounting standards and IAS: measurement, determinants and implications. Journal of Accounting...