This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

characteristics of the FRM and discuss its applicability to survey-based studies in accounting. Second, we present results from Monte …

The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …