Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature …' involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature …' involvement at exactly those points when the debate focuses on the economic consequences of accounting regulation (i.e., bank … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have …

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 …

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 …