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 China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of …

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …

Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …