Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as … lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a … and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting …

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003 …, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by …