This study investigates the effect of shareholdings on the relationship between accounting quality and trade credit in … private information sharing system. The relationship between cross- and stable shareholdings, accounting quality, and trade … with accounting quality and that such shareholdings weaken the relationship between accounting quality and trade credit …

, management incentives, as well as certain US accounting standards, contributed to the financial crisis. We outline the … significant effects of these incentive structures, and the role of fair value accounting standards during the crisis, and discuss …

is positively associated with output-based accounting comparability, and this association is impaired with high R …

natural relation to accounting and possible uses in accounting functions, business operations and financial services, it is …

This study examines whether the quality of borrowers' accounting information affects the accuracy and timeliness of … accounting provides better information to credit rating agencies, enabling them to develop better ratings. The discipline effect … group for the identification of the two accounting quality effects. I find that debt issuers with earnings that exhibit more …

This study examines the nature of outliers in archival accounting research and evaluates the merits and limitations of …

Proponents of IFRS argue that applying uniform accounting standards leads to comparable financial statements. While …. These results are of interest in the debate whether a principles-based accounting framework such as IFRS can generate …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …