We analyze the trade-off between the benefits of signaling and the distortions fromopportunistic earnings management resulting from the discretionary capitalization ofResearch & Development (R&D) expenditures. The latter can be used by managers to signalprivate information to the market. It can...

The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...

Wie Coenenbergs "Jahresabschluss und Jahresabschlussanalyse" (19. Auflage: ID 33/03) dürfte auch dieser Grundlagenband zum Standardtitel avancieren. Für Anfangssemester an Universitäten/Fachhochschulen (auch Nebenfach und Bachelor-Programme), Weiterbildungskurse und angehende Bilanzbuchhalter...

Using variation in book-tax conformity across EU countries, we provide new evidence on whether mandatory IFRS adoption leads to increases in earnings quality. Specifically, we examine if the relation between earnings quality and IFRS adoption differs among firms in countries with and without a...