is positively associated with output-based accounting comparability, and this association is impaired with high R …

natural relation to accounting and possible uses in accounting functions, business operations and financial services, it is …

This study examines whether the quality of borrowers' accounting information affects the accuracy and timeliness of … accounting provides better information to credit rating agencies, enabling them to develop better ratings. The discipline effect … group for the identification of the two accounting quality effects. I find that debt issuers with earnings that exhibit more …

This study examines the nature of outliers in archival accounting research and evaluates the merits and limitations of …

Proponents of IFRS argue that applying uniform accounting standards leads to comparable financial statements. While …. These results are of interest in the debate whether a principles-based accounting framework such as IFRS can generate …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …

I study the role of accounting and financial reporting in entrepreneurial finance by examining whether financial … financial reporting and capital raised, suggesting that accounting reduces information asymmetry with potential investors …

This study compares and contrasts U.S. and international accounting and financial reporting practices for … assets is vital for future accounting research and professional practice …

accounting and economic perspective. The study sample consisted of 66 firms listed on the Egyptian Stock Exchange from 2009 to …