During the last two decades, there has been a surge of academic interest in how Chinese business activity was organised in the pre-modern era before China's forced opening to the West in the mid-19th century, following the Opium Wars. In this paper we report our exploration into the original...

Online platforms such as Amazon.com, Google, and Glassdoor have to design policies for submitting ratings. We investigate how lowering barriers to rate affects the informativeness of the rating consensus - a crowd-sourced performance measure. In 2020, Amazon.com introduced a new one-tap rating...

L'importance croissante des groupes qui, pour se developper, doivent proceder a de nombreuses acquisitions, fusions, restructurations, provoque un bouleversement dans leur organisation et dans leurs schemas de prises de decisions. Si nous mettons ces profonds bouleversements dans leur contexte:...

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes and consequences of irreproducible research published in...

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes, and consequences of irreproducible research published in...

On December 5th and 6th 2014, the Stanford Graduate School of Business hosted the Causality in the Social Sciences Conference. The conference brought together several distinguished speakers from philosophy, economics, finance, accounting and marketing with the bold mission of debating scientific...

La contabilidad ha adquirido no sólo una alta visibilidad como disciplina, sino que ha contribuido con su quehacer a crear auténticas crisis económicas; en honor a su creciente importancia, ya pueden denominarse crisis contables. Se tomarán algunas ilustraciones sobre la crisis de la...

This work presents a notion of residual income called Systemic Value Added (SVA). It is antithetic to Stewart’s (1991) EVA, though it is consistent with it in overall terms: a project’s Net Final Value (NFV) can be computed as the sum of capitalized EVAs or as the sum of uncapitalized SVAs....