The purpose of this paper is to review the recent UK contribution to the field of financial
accounting research, set against the backdrop of the global (mainly US) research effort. A …

We study 145 large listed Australian firms to explore the impact of international financial
reporting standards (IFRS) adoption on the properties of analysts' forecasts and the role of …

This paper provides evidence of the impact of hedge accounting under International
Financial Reporting Standards (IFRS) on corporate risk management. Using a sample of …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial
analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest …

Purpose The current study uses an advanced machine learning method and aims to
investigate whether auditors perceive financial statements that are principles-based as less …

While the IASB has eliminated virtually all differences between US GAAP and IFRS with
respect to segment reporting, the quality of segment disclosure after IFRS 8 remains …

We exploit a unique setting of accounting regulation change to examine how accounting
information quality affects the well-documented accrual anomaly. We show a significant …

Financial Reporting Standard No. 3 (FRS3) regulated the reporting of financial performance
by UK firms from 1993 until the adoption of International Financial Reporting Standards in …

Purpose–The study is driven by concerns raised by standard setters and others about the
usefulness of performance reporting under generally accepted accounting principles …

Predictability and variability are two measures commonly used in the empirical literature to
gauge the quality of earnings and hence, decision usefulness to investors. We adopt both …