This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

given to the GAAP-related accounting adjustments involved in EVA-type calculations …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …

implications of our findings for management accounting research and practice …

history of cultural borrowing” (Edward Said, 1994), the same can be said of accounting history. It is not purported that the … vestiges of accounting activities and practices we can study are independent of erratic but inevitable stimuli from other … other core areas of accounting. At the same time accounting historians document shifts in beliefs and values in different …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized … immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge … accounting, which is intended to better represent the underlying economics of firms' derivative use. Using FAS 161 disclosures, I …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …

Uniformity, the use of a common accounting measurement, is an essential feature of financial reporting, yet its … desirability has long been debated. We study a model in which firms decide whether to adopt either their local accounting methods … necessarily ensuing outcome of uniformity that renders accounting reports more informative about productivity differences among …