Recently added articles from Accounting and Business Research:
Have 'European' and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US
Sep 01, 2009; ... Abstract-The EU's adoption of IFRS, combined with the SEC's removal of the US GAAP reconciliation requirement for non-US registrants reporting under IFRS, signifies a major shift towards the acceptance of global standards. Based on 20-F reconciliations provided by the population of US listed ...
Cross-border information transfers: evidence from profit warnings issued by European firms
Sep 01, 2009; ... Abstract - This paper reports evidence on cross-border accounting information transfers associated with profit warning announcements. Using a sample of firms from 29 European countries, we find that negative earnings surprises disclosed by firms in one country affect investors' perceptions of ...
On the emergence of strategic management accounting: an institutional perspective
Sep 01, 2009; ... Abstract-Strategic management accounting (SMA) has been presented as an efficacious approach to strategy formulation and implementation. It also suggests accountants move away from purely financial concerns to give consideration to wider business issues. Management accounting change has ...
On the relation between corporate governance compliance and operating performance
Sep 01, 2009; ... Abstract-Better corporate performance has been cited as one of the main benefits of adopting good corporate governance structures within organisations. However, in contrast to theory, a prior European study (Bauer et al., 2004) reports evidence of a negative relationship between corporate ...
Pension accounting and research: a review
May 01, 2009; ... Abstract- This paper provides a review of empirical research on pension accounting. Empirical research on pension accounting has focused mainly on two issues, the value-relevance of pension accounting information and earnings management in pension accounting. Further work has been done ...