This study examines how accounting quality of target firms relates to the design of merger consideration in acquisition … parties between 1996 and 2017, I investigate whether high-quality accounting information of target firms helps acquirers … announcement returns. I hypothesize and find that accounting quality of target firms is negatively related to the sensitivity of …

formation). However, lack of understanding of PE funds among accounting academics currently prevents accounting research in this …, compensation, disclosure, and fair value accounting. Finally, we provide guidance on PE data sources. Because of the volume of … understand when, why, or how accounting matters, PE is not just “a” setting to explore, but “the” setting to study …

-time workers. I show that gender disparities are larger along the wage distribution when accounting for full-time selection. The …

Share premium has been one of the longstanding controversial topics in the financial accounting and corporate law with …. The findings of this study have identified several weaknesses in accounting for share premium by Malawian listed companies …

postcolonialism in accounting literature and identifies opportunities for future research. Design/Methodology: This study undertook a … structured literature review of imperialism and postcolonialism in accounting research.Findings: This study is part of a research … project that identifies four themes relevant to the research on discrimination and accounting: Anti-Black Racism, Imperialism …

PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends … in blockchain for accounting.FindingsBlockchain is not yet a mainstream accounting topic, and most of the current …. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the …

increased their net worth by raising more equity. We also find, however, that firms changed their accounting practices, as … reflected by an increase in long-term discretionary accruals and a decrease in accounting conservatism. As a result of these … accounting changes, we document a decline in the informativeness of the treated firms’ financial reports. We conclude that the …