value, earnings, and stock price? Motivation- We refer to the prior research on the value relevance of accounting … information (Dunham & Grandstaff, 2021) which offers valuable insights into how the financial market interprets accounting … conditions on the value relevance of accounting information (El Ghoul et al., 2021; Barth, 2023). Idea- The study used the Ohlson …

/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and … enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of …

that both higher level of research and development investment and larger amount of accounting goodwill raise the firm … additional evidence of the impact of research and development investment as well goodwill on accounting for equity capital …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …