Results 131 to 140 of about 52,974 (284)
Accounting Perspectives, EarlyView.ABSTRACT The exchange and sharing of knowledge within organizations is a critical element of organizations' success. In this research, our objective is to synthesize and critically assess the knowledge‐sharing research published between 2006 and 2023. We address this objective in three ways.
Nicholle Kovach, Leslie Berger
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe +2 more
wiley +1 more source
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. [PDF]
J Bus Econ, 2021 Thesing J, Velte P.
europepmc +1 more source
Industry Valuation Driven Earnings Management [PDF]
This paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision.
Jiao, T. +2 more
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Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
wiley +1 more source
Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. [PDF]
Environ Sci Pollut Res Int, 2023 Kolsi MC, Al-Hiyari A, Hussainey K.
europepmc +1 more source
The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang +2 more
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