Over the past few decades, there has been a stark increase in the variety of methodological
and practical resources that are available for qualitative research. Qualitative research in the …

In response to criticism of rules‐based accounting standards and Section 108 (d) of the
Sarbanes‐Oxley Act of 2002, the SEC proposed principles‐based (or 'objectives‐oriented') …

This article offers a systematic literature review and a bibliometric analysis of articles
published over the history of the journal Abacus and marks its 55th anniversary. The article …

We contribute to the debate about the relative benefits and costs of International Financial
Reporting Standards (IFRS) adoption by examining whether earnings persistence and the …

Fair value is considered here with respect to the two primary objectives of financial
statements proposed in the joint conceptual framework that is under development by the …

This article makes an attempt to empirically examine the relationship between financial
distress and earnings management with reference to selected Indian firms. Our sample …

A cross‐firm consistent application of accounting standards is sought in all major accounting
regimes. Since many transactions and events are only vaguely or not explicitly addressed in …

In this study we compare the predictive ability of loan loss provisions with respect to actual
losses under IFRS and local GAAP. The 'incurred loss model'of IAS 39 is a model that …

We extend and complement prior work by investigating the earnings quality of firms with
different financial health characteristics and growth prospects. By using three alternative …

The International Accounting Standards Board (IASB) faces a vast number of standard‐
setting issues at all levels of financial reporting. The purpose of this article is to explore the …