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 …

accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between …

. 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 …

taking, and accounting quality in the period immediately before and during the GFC are affected by having executives or … taking, and higher accounting quality in the period around the GFC. These effects are strongest among bank leaders for whom …