Considerable research in accounting focuses on the role of accruals in capital market valuation and in contracting. The …

This paper applies generational accounting to assess the impact of current fiscal policies on the growth-adjusted net …

Using a set of 18 accounting journals and a sub-set of top five journals from 1991 to 2002, we rank the research … productivity in accounting for a total of 119 Asia-Pacific universities. For the whole sampling period, the top five universities …–2002. When compared with other North American universities, the accounting productivity of the top 20 Asia-Pacific institutions …

, suggesting that the structure-performance hypothesis is applicable to the post-Andersen accounting industry and that the “Final … Four” accounting firms may have exercised market power in this environment. The paper concludes with a discussion of the …

the ways in which accounting is combined with other forms of organisational knowledge in talk. …

characteristics. These unique characteristics have implications for accounting theory and practice. …

This paper explores the properties of pooling of interests (merger) accounting and purchase (acquisition) accounting as … of valuation on a fair value basis and the treatment of different accounting methods. In particular, a greater use of … method of accounting for business combination, which would provide comparability across the full range of types of …