Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The...

El estudio realizado desde el semillero de investigación de tributaria SITUQ logra desarrollar el trabajo de investigación "Análisis comparativo de impuestos de carácter nacional del Derecho Tributario de Colombia y el Derecho Tributario de España", con el cual se conoce el marco histórico...

We address whether analysts bias earnings forecast revisions and convey the bias using forecast revision consistency, i.e., the extent to which analyst reports with earnings forecast revisions include stock recommendation and target price revisions consistent in sign with the earnings forecast...

Objective: The objective of this scoping review is to examine extant evidence and escalate conversation towards building a critical mass in literature on equivalent unit of production, unit cost function, continuous process costing and fair pricing in the pharmaceutical industry. The main aim is...

Objective: The objective of this scoping review is to examine extant evidence and escalate conversation towards building a critical mass in literature on equivalent unit of production, unit cost function, continuous process costing and fair pricing in the pharmaceutical industry. The main aim is...

Objective: The objective of this scoping review is to examine extant evidence and escalate conversation towards building a critical mass in literature on equivalent unit of production, unit cost function, continuous process costing and fair pricing in the pharmaceutical industry. The main aim is...

We present the derivation of cost of capital under the assumption of risky tax shields discounted with the cost of levered equity. We show that the formulation is consistent and is derived from basic financial principles. This formulation is valid for finite cash flows and non growing...

The problems that are seeing by paper is to examine to what extent accounting reports can provide us with the true picture of company performance and finds the way how to broaden accounting reports in order to incorporate other relevant information (News in TV, newspapers, education, moral...

I have designed a valuation method adjusted to the specific characteristics of Spanish professional soccer clubs under the hypothesis that clubs behave financially reasonably. I analyse the factors that define the context where soccer business takes place. I have built a conceptual model that...

Purpose: This study examines the moderating impact of corporate governance quality on the relation between CEO bonus compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate accounting conservatism. According to prior...