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Purpose – The purpose of this paper is to review extant accounting research combining institutional and critical …/methodology/approach – The paper provides a review of relevant accounting research and offers recommendations for how to combine institutional … and critical research approaches in a paradigmatically consistent way. Findings – Extant accounting research combining …
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This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
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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 …
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I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …
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