Purpose – Barton and Simko argue that the balance sheet information would serve as a constraint on accrual‐based earnings management. This paper aims to extend their argument by examining whether the balance sheet constraint increases managers' propensity to use either downward forecast...

For the majority of consumer goods businesses, brands are the engine of profit. Many companies now acknowledge the importance of their brands by including reference to their value in financial reports and, with increasing frequency balance sheets. Yet the “brands on the balance sheet” debate...

Purpose – The purpose of this paper is to explore the practical feasibility of adopting a Quality Circle Financial Accounting System (QCFAS) for analyzing the performance of 5‐S teams. Design/methodology/approach – First the literature was surveyed to study the state of the art of 5‐S....