Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

This paper provides evidence on firms that report long “strings” of consecutive increases in
earnings per share (EPS). First, we find 746 firms that report earnings strings of at least …

This study develops a measure of accounting quality based on audit fees. Adopting a
neoclassical view of the audit market, we argue that unexplained audit fees should contain …

Purpose According to the Directive 2014/95/EU on non-financial information (NFI), from
2017 onwards, large companies of member states will be required to provide a series of …

I review and critically evaluate the arguments in favour of reforming current accounting and
disclosure practices related to intangibles. I argue that the case for reform is actually rather …

We use the British real estate and investment fund industries as experimental settings where
historic cost (HC) and fair value accounting (FVA) can be compared. Both industries have …

On March 16, 2005, the SEC issued Final Rule 33-8529 encouraging registrants to
voluntarily file tagged financial statement information on the EDGAR reporting System using …

This paper analyzes the relation between equity prices and conditional conservatism and
introduces a new measure of conservatism at the firm-year level. We show that the …

This study explores causes and effects of business combinations disclosure level.
Investigating the association between disclosure level on business combination and …

According to IASB a key prerequisite for quality in financial reporting is the adherence to the
objective and the qualitative characteristics of financial reporting information. Qualitative …