as the accounting method choice and takeover premiums are jointly determined. As Australia has never permitted a choice … relationship between goodwill accounting and takeover premiums without concerns regarding endogeneity. Our results show that … relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based …

The relevance structure of an accounting course is the experience by a student of the aim or direction of participating … appears to be limited previous research into the experience of relevance structure by accounting students. This study … identified categories of variation of relevance structure for accounting students and then examined how to support students to …

situation characterising the performance of the Romania-based accounting academic. Several data sources and the impact of … metaphors describing the current state of the art of research and publication by Romania-based authors in accounting. A … continual circle of short-termism in scholarly accounting activities in Romania …

It is well known that the great Railway Mania in Britain in the1840s had a great impact on accounting. This paper … in those events. He was a pioneer in accounting and financial analysis, providing studies on the financial performance of … credited him with precipitating a market crash that led to one of two dramatic changes in accounting practices that occurred in …

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …

Value relevance studies, which examine the relationship between accounting numbers and equity valuation, use market …' belief that accounting information needs to be made available before it can be discounted in market prices, this approach … supports the interpretation of value relevance as the ability of accounting numbers to capture value-relevant information that …

, management incentives, as well as certain US accounting standards, contributed to the financial crisis. We outline the … significant effects of these incentive structures, and the role of fair value accounting standards during the crisis, and discuss …