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 …

In Chapter 2, "Accounting for Cross-Country Differences in Intergenerational Earnings Persistence: The Impact of …

differences between the level of franking and accounting income (i.e., pay unfranked dividends while reporting a profit) have … large book-tax differences. Such differences in tax and accounting income are a function of the firm life-cycle. Large book …

that case merit plays a minor role in both the decision to file a case and the case outcome. I use accounting quality as a … proxy for managerial wrongdoing and test whether accounting evidence determines lawsuit filing decisions and distinguishes … find that lower accounting quality in the form of accrual reliability, discretionary accruals, and reporting opacity in the …

knowledge broadened, it is argued that a particularly strong case exists for aligning work on business and accounting history … facilitates an enhanced understanding of the forces that have driven the changing provision of management accounting services. In … the appropriateness of the accounting systems that they have adopted. While integrated studies of business and accounting …

This paper reviews the historical development of accounting in China during the modern era since 1911, dividing the …-to date). Attention is focused on the development of accounting during the current period. This paper critically … evaluates an important phenomenon in Chinese accounting history - governmental dominance. It reveals that there have been two …

While applied broadly within the setting of accounting and some other occupations, ?profession? is a particularly … acquired has defied precise explication. Examination of the sociology of the accounting occupation within non- Western … well as assist in redressing the bias towards English-speaking and European countries within the accounting history …