Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

qualitative characteristics (QCs) of financial information in managements' accounting decisions. Based on 40,895 hand … that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy …

This study investigates whether national culture influences judgments made by Polish and British accounting …-Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for …

The accounting treatment of goodwill has been the source of much debate and controversy amongst standard setters and … subsequent accounting treatment for goodwill. Despite this, goodwill is a significant asset in many companies, whose existence … and value are maintained by considerable annual expenditure. Accounting for goodwill changed in the UK in 2005 through the …

comparable in the years that follow. We document differences in accounting estimates, recognition of special items, and other … for a sustained lack of cross-country comparability of financial information under a common accounting regime …

better accounting quality and higher investment efficiency …

corporate governance on accounting accruals in the UK and Germany. There has been a long debate on whether mandating a single … set of high quality accounting standards, i.e. IFRS, leads to higher quality of accounting earnings. Some treat accounting … standards as the sole determinant of accounting quality and find higher quality of accounting numbers in IFRS adoption countries …