SFB 649 Discussion Paper 2008-028 Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? Joachim Gassen* * Humboldt-Universität zu Berlin, Germany This research was supported by the Deutsche...

This study discusses the challenges and opportunities of establishing causal inference in empirical archival financial accounting research. Causal inference requires identification of a theoretically predicted causal mechanism in a research setting optimized to avoid endogenous causes and using...

I investigate how the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) contributes to the development of private firm financial reporting. I interview a sample of leading accounting experts from 24 jurisdictions around the globe to understand the...

This study examines the nature of outliers in archival accounting research, and evaluates the merits and limitations of robust estimators in identifying and downweighting their influence. Using simulated and actual data, we demonstrate how outliers arise non-randomly from the data generating...

This study examines the nature of outliers in archival accounting research and evaluates the merits and limitations of robust estimators in identifying and downweighing their influence. Using simulated and actual data samples, we demonstrate how outliers can result from the data generating...