The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

Pension accounting is anything but conservative since earnings can be protected from actuarial gains and losses. This …

Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules … do not consider the net income effects of fair value accounting. The fair value hierarchy of Statement of Financial … Accounting Standard No. 157 implies that valuation of level 1 and level 2 instruments is subject to observable market inputs …

LaFond and Watts (2008) provide evidence that information asymmetry might be a determinant of accounting conservatism … accounting conservatism might be wrong. However, there is a trend in moving away from conservative accounting. The typical … example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption …

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 …

. In contrast, the change in accounting standards seems to have had little effect on market liquidity …

Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

This paper explores the quality of accounting information in listed family firms. We exploit the features of the … family ownership from other major block-holders on the quality of accounting information. Our findings document that family … the determinants of accounting quality differ across family and non-family firms …