We investigate how high-profile accounting frauds affect peer firms' investment. We document that peers react to the …

given to the GAAP-related accounting adjustments involved in EVA-type calculations …

This paper empirically tests the relation between a firm's degree of accounting conservatism and its level of operating … risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of … accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally …

(graduate students and accounting professionals) extensively engaged in information acquisitiveness, and often weighted the … latest cue most heavily in conducting a typical management accounting task (e.g. fraud detection, investment decision making …

accounting practice. Associated with each of these conceptual dimensions is an accounting duality; in some cases one side (e …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …

We examine the relation between accounting conservatism and creditor recovery rates for firms in default. We also test … conservative accounting prior to default have significantly higher recovery rates and shorter duration of bankruptcy resolution … bankruptcy. These results suggest accounting conservatism preserves creditor value conditional on default …

differential by tempering their reaction to accounting information reported by RM firms, and discounting these firms' equity values … also relevant for the discussion on the costs and benefits of harmonizing accounting standards and for the debate on the …

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on … the findings do not reveal significant changes in the choice of management accounting practices and techniques, after the …

through changes in market design (including regulation, financial instrument design and technology) and through enforcement …