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 …

division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a …

We apply these results to the issues of management accounting. First, through numerical examples, we provide the …

While aggregate earnings should affect aggregate stock returns, standard portfolio theory predicts that the cross …

This paper studies the effects of capacity utilization on accounting profit margins and stock returns. Since accounting …

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 …