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Is accounting an information science?
Fellingham, John C.; Lin, Haijin - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10012195747
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The interplay between forward-looking measures and target setting
Bouwens, Jan; Kroos, Peter - In: Management science : journal of the Institute for … 63 (2017) 9, pp. 2868-2884
Persistent link: https://www.econbiz.de/10011748843
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Neue Öffentliche Rechnungslegung : konzeptionelle Fundamente und Spezifika eines Normensystems für Gebietskörperschaften
Glöckner, Andreas - 2014 - 1. Aufl.
Persistent link: https://www.econbiz.de/10010460272
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Material sustainability information and stock price informativeness
Grewal, Jody; Hauptmann, Clarissa; Serafeim, George - 2017
information in the form of environmental, social and governance (ESG) data. However, progress is contingent on collecting evidence …-identified sustainability information have higher stock price informativeness. In contrast, sustainability disclosures not identified as …-industry information transfers to firms with low SASB-identified sustainability disclosure in industries where firms have higher SASB …
Persistent link: https://www.econbiz.de/10011901546
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Informing or being informed : essays on enforcement and asset pricing
Franke, Benedikt - 2015
Persistent link: https://www.econbiz.de/10011433712
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A re‐examination of reconciling items between Canadian and United States GAAP
Bandyopadhyay, S.P.; Hilton, A.S.; Richardson, G.D. - In: Managerial Finance 28 (2002) 3, pp. 37-56
the information content of US/Canadian differences and tests the relative and incremental information content of 156 … the relative information content of the two sets of standards although each provides information incremental to the other …
Persistent link: https://www.econbiz.de/10014939609
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Neue Öffentliche Rechnungslegung : konzeptionelle Fundamente und Spezifika eines Normensystems für Gebietskörperschaften
Glöckner, Andreas - 2014 - 1. Aufl.
Die Rechnungslegung deutscher Gebietskörperschaften gibt ein äußerst heterogenes Bild ab. Zugleich erfordern die auf europäischer Ebene diskutierten Reformen ein neues Bewusstsein über die notwendigen Spezifika der (deutschen) öffentlichen Rechnungslegung. Losgelöst vom bestehenden...
Persistent link: https://www.econbiz.de/10012015227
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Ethics Can Trump Self-Interest: Experimental Evidence on the Protected Value of Truthfulnessas a Motivator for Truth-Telling
Gibson, Rajna; Tanner, Carmen; Wagner, Alexander F. - Swiss Finance Institute <Zürich>; Universität <Zürich>; … - 2010
There are people who are motivated by the non-selfish, non-strategic, and non-consequentialist“protected value” of truthfulness. We conduct an experiment directly assessing thisphenomenon. We find that people differ substantially in their truthfulness, with a largeminority powerfully...
Persistent link: https://www.econbiz.de/10009249003
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Moral Accountability Principles for Moral Accounting Engagements
Bloomfield, Robert J. - 2021
I define moral accounting as the crafting of accountability systems that improve moral performance in a moral way. I also propose that accountants are well-positioned to offer Moral Accounting Engagements (MAEs), which evaluate how a client’s systems fall short of moral accounting’s...
Persistent link: https://www.econbiz.de/10013235324