effects occur prior to the official adoption date. Partitioning our sample, we find that the capital-market benefits occur …

effects occur prior to the official adoption date. Partitioning our sample, we find that the capital-market benefits occur …

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …

reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …) factors associated with these changes play a critical role for the observed liquidity benefits after mandatory IFRS adoption …. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …) factors associated with these changes play a critical role for the observed liquidity benefits after mandatory IFRS adoption …. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic … literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a … requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than …

reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …) factors associated with these changes play a critical role for the observed liquidity benefits after mandatory IFRS adoption …. In contrast, the change in accounting standards seems to have had little effect on market liquidity. …