Research Question: How do researchers address the definition, measurement, recognition
and potential of intangible assets to generate future economic benefits when a formal …

This paper synthesizes existing experimental research in the area of investor perceptions
and offers directions for future research. Investor-related experimental research has grown …

This is the first empirical study that uses publicly available data to provide direct evidence
about the role of the qualitative characteristics (QCs) of financial information in …

We investigate the role played by the Securities and Exchange Commission (SEC) in
monitoring fair value disclosures in regulatory filings. Specifically, we assess whether SEC …

Qualitative characteristics serve to operationalise the objective of financial reporting and aim
at shaping accounting discourses of standard-setters and their constituents. In the recent …

We investigate whether recognition on the face of the financial statements versus disclosure
in the footnotes influences the amount that financial managers report for a contingent …

Using an experimental design, this explorative study provides unique empirical evidence of
the effects of an integrated reporting assurance (IRA) on nonprofessional investors'(NPIs) …

Financial statements are a means used by company's management to communicate
financial information to its users in order to assist decision making. Company's management …

With the FASB's issue of staff position papers in 2009 and the relaxation of how fair value
standards are applied, there has been a change in the practice of how fair value is …

Project funding performance which determines the rise and fall of the crowdfunding platform,
is largely governed by the subjective behavior of investors. Leveraging the perspective of …