Past accounting research contains an extensive range of disclosure and determinants studies. But these studies have one major methodological drawback: the disclosure analysis is often restricted to determination of the disclosure index, that is, the sum of disclosed items, weighted or...

Based on a questionnaire sent to European institutions, the objective of this study is to determine how international accounting is taught in Europe. The results focus on the number of courses, the topics covered and the textbooks recommended. An agglomerative hierarchical clustering technique...

Purpose – This paper aims to investigate the changes in the properties of accounting income published by French listed companies during the 1990s. It also analyzes the impact of certain corporate characteristics such as size, international financing, and audit firm, on such changes....