This paper expands the IFRS accounting systems' classification proposed by Nobes [(2011). IFRS practices and the persistence of accounting system classification. Abacus, 47(3), 267–283] to a broader set of European countries. The results suggest a classification distinguishing between four...

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS adoption is a widespread practice, plus the United States of America (USA). The results suggest a classification distinguishing between three groups of countries, based on the...

This study investigates the factors influencing the timeliness of corporate financial reporting, highlighting the differences between publicly listed family and non-family firms. The empirical analysis relies on the firms listed in the Portuguese Stock Exchange, where a relatively large...

Using a two-regime switching regression approach to account for the endogeneity of sustainability reputation, this study investigates whether the market valuation of two summary accounting measures, book value of equity and net income, is higher for firms with a reputation for sustainability...

This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the...

Researchers have long been interested in whether the classification of various items on the balance sheet matters to investors. This paper provides evidence on whether reporting non-controlling interests (NCI) as equity or as non-equity matters in terms of value relevance. We use a sample of...

Purpose: This study aims to analyse the impacts of an institutional change process on a specific higher education institution in Europe and the trade-offs between the faculty perceptions of success and the organization image during this process, in light of the identity institutional theory....

Purpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...