The rapid growth of corporate web reporting (CWR), both quantitative and qualitative, in disseminating financial information among investors has been largely influenced by the evolution of online investor relations (IR) providers. These providers have developed web-based technologies so today...

Many studies carried out on employee stock option plans state that the favourable accounting treatment, even if not declared, is often one of the main reasons for this form of compensation.This paper aims at determining whether there is an association between the granting of employee stock...

This study adopts an institutional lens to explore enforcement as a complex and nuanced phenomenon shaped by the dynamics of its social context. It examines an IFRS regulatory incident that fails to conclude with any decision or resolving action in the context of the European Union, and as such...

This paper explores the gap between research and practice in the accounting field with two primary objectives. First, it provides a review of the main results obtained by the impressive literature existing on the topic in order to get a comprehensive picture of this phenomenon, considering the...

This paper investigates whether the current IFRS enforcement system at a supra-national level can prevent opportunistic behaviors at a national level that conflict with the major objectives of accounting harmonization. In this perspective, it identifies a new type of earnings management, new...

In 2009 the European Commission launched the public consultation on the review of the Accounting Directives as part of the project to modernise and simplify EU accounting rules, which led to the new European Accounting Directive in 2013. This process offers a unique research opportunity to...