The accounting research community has frequently been described as being both diverse and focused on local issues. At the same time, increasing pressure is being placed on researchers to publish in internationally highly regarded journals. Since faculty evaluations depend on journal rankings,...

Purpose: This paper aims to investigate the impact that governance mechanisms have on European Union ‘banks income smoothing behavior. Design methodology/approach: The authors examine the impact that corporate governance mechanisms included in European Commissions’ proposals regarding the...

Purpose: The purpose of this paper is to investigate the valuation impact of firm’s strategic choices in a setting of intangibles-rich industries. Design/methodology/approach: The authors adopt the conceptual framework of Miles and Snow (1978, 2003), which identifies three viable types of...

The purpose of this paper is to investigate the choices of Greek firms regarding the measurement of an item of a fixed tangible asset subsequent to its initial recognition, including impairment recognition, under IAS 16 and IAS 36 using a sample of Greek firms for the years 2005, 2007 and 2009....

The purpose of this paper is to investigate the choices of Greek firms regarding the measurement of an item of a fixed tangible asset subsequent to its initial recognition, including impairment recognition, under IAS 16 and IAS 36 using a sample of Greek firms for the years 2005, 2007 and 2009....

This paper uses a valuation framework for a sample of firms from four European countries (France, Germany, Netherlands, and United Kingdom) to examine how are their accounting income and book value of equity perceived by the respective capital markets after taking into account industry effects....

This paper uses a valuation framework to examine whether exceptional and extraordinary items (as traditionally defined) have the same valuation implications with income from ordinary activities. British company data covering an 11-year (1980 - 1990) period are used. The empirical model, based on...