We elaborate on the business cycle accounting method proposed by Chari, Kehoe, and McGrattan (2007), clear up some …

teacher effects are likely biased. After accounting for these biases, high-school algebra and English teachers have much …

of financial accounting in the two countries. Students’ performance scores and reported mental effort ratings were used … to determine the instructional preference. The findings of this comparative study show that Australian accounting … introductory accounting at two different universities from two different countries (Australia and Zimbabwe). The results may not be …

This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The … taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way … to reduce the corporate tax base is to adopt conservative accounting choices. After a conceptual discussion of accounting …

This study evaluates taxpayer morale through the perception of accounting professionals, specifically whether there is …

empirical evidence on the relation between earnings management and the accounting and financial expertise of these C …-suite managers. For a sample of S&P 500 firms we find that CEOs and CFOs with accounting and financial expertise appear to manage …-suite managers with accounting/financial expertise via accruals as well as real activities, such as overproducing goods, cutting back …

The papers aims to relate the governance, fiscal board, and auditor opinions, quality of accounting information, in …

This paper explores the relationship between accounting and strategy in a context that is characterized by pluralistic … primarily on the basis of accounting information, but also by "strategising", i.e. by mobilizing different strategic objectives … the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily …