accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock …

Accounting is of vital importance in the economies thanks to its contribution in the decision making process and … letter attempts to perform an approximation of the role of accounting as a means of legitimizing the capitalist financial …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

In this paper, we review the existing evidence on the role of fair value accounting in transforming what started as a …. The paper discusses the academic evidence on the conflict in the interaction of accounting measurements - intended to … accounting in distressed markets with the purpose to stimulate further research in this area …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

. Contrary to the commonly held view, fair value accounting did not have a major impact on the crisis development and severity …-to-Market ; Fair-Value Accounting ; Credit Rating Agencies ; Financial Crisis ; Regulation ; Financial Institutions ; Banks …

reporting of this reallocation and its subsequent collections is an example of the knowledge problem since the accounting … mechanism may distort the purchaser's relative profitability due to a mismatch of accounting for this “bad paper” for the whole … financial accounting foster conditions that are likely to yield a succeeding financial crisis …