Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

Several factors affect the quality of accounting information, such as characteristics of the firm, practices and …, among others. Among these factors, it is noteworthy the influence of the accounting standards about the quality of the … accounting standards to IFRS was promoted just after the approval of the Law nº 11.638/07, therefore, after that, the Comitê de …

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

By adopting a political economy perspective to accounting, this paper provides an overall post … goal of sustainable development. The paper questions the consistency of the International Accounting Standards Board … economy and society. Therefore, it raises several doubts about unquestioned accounting standardization at a global level and …

“Whither Accounting Research?” is the question raised by Hopwood (2007) in an essay documenting a growing sense of … unease about the state and direction of accounting research. This paper addresses this question by focusing on the European … paper promotes a view of accounting research that is strongly embedded in its economic and socio-political context and deals …