Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in … paper, we first introduce financial accounting standards boards, the evolution of U.S. pension accounting standards since … ERISA (1974), and the introduction of FASB 87. We emphasize the quiet campaign by national and international accounting …

. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …

The accounting treatment of stock options issued to employees, not just those options issued to top executives, is one … of many issues in the accounting profession being challenged and changed today. The debate regarding how to account for … stock options has many nuances. For example, if stock options are a part of a compensation package, then their accounting …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

of which caused the profession to befrowned upon. However, the splodge on the accounting profession?s reputationgoes …. Even though accountingscholars have been trying to formulate foundational accounting theories, it hasbeen the accounting … regulators that have been more successful in promotingtheir versions of what accounting theory should be, which place a …

the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill … accounting policy options available to bidder management after an acquisition results in a systematic loss in firm value. An … premiums of the mandatory change in accounting rule, after controlling for a range of confounding variables including mode of …