We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry. Specifically, we investigate whether European real estate firms' compulsory adoption of International Accounting Standard 40 - Investment Property (IAS 40),...

We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry. Specifically, we investigate whether European real estate firms' compulsory adoption of International Accounting Standard 40 - Investment Property (IAS 40),...

This paper describes an ongoing empirical-archival meta-analysis of accounting research over the last 30 years. We investigate different aspects of research approaches documented in the abstracts of papers presented at EAA Annual Congresses. The project is organized in two distinct phases: In...