It is well known that the great Railway Mania in Britain in the1840s had a great impact on accounting. This paper … in those events. He was a pioneer in accounting and financial analysis, providing studies on the financial performance of … credited him with precipitating a market crash that led to one of two dramatic changes in accounting practices that occurred in …

Objective - The Kingdom of Majapahit was a phenomenal civilization in the Indonesian history. Accounting was then … practiced in the everyday life of the kingdom. The purpose of this study is to explore the accounting practices of debt … mutual benefits between creditors and debtors.Novelty - The findings reveal the accounting existence of the historical past …

This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with … that accounting can impact social welfare by altering the measurement attributes of key macroeconomic indicators and by …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

accounting, management accounting, tax accounting, or corporate finance as their major field of study, to seek a first job in one … and tax accounting as well as finance. Our results indicate stronger differences in personality traits within a certain … subfield (e.g., tax accounting) and between subfields (e.g., financial accounting compared to all other subfields) than between …

qualitative characteristics (QCs) of financial information in managements' accounting decisions. Based on 40,895 hand … that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy …

Complementing the recent review of the banking literature in accounting by Beatty and Liao (2014), I offer my own … thoughts on the role of financial accounting in banking. I focus my discussion on real effects of accounting policy choices on … accounting decisions in influencing bank stability through two distinct accounting channels: accounting numbers as numerical …

London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in … accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the … address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the …

any history of accounting for, or by, a charity in countries which are low on the OECD tables. Any research by academics …-biological literature. May we look towards further explorations on this theme in Accounting History, and hope that PhD students among others … contributions on charities, specifically and more generally on related charitable organizations of diverse structures in accounting …