Abstract The International Integrated Reporting Council's Framework identifies two goals for
integrated reporting: improved information for outside providers of financial capital and …

In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text
and Cases, a decorated team of accounting veterans delivers an authoritative exploration of …

A widely held view in the accountancy profession and the donor community is that
accounting and the accountancy profession play an essential role in economic …

Abstract Christensen et al.(2017) provide evidence that the dissemination of mine safety
information in SEC filings has real effects on mine safety. We discuss the extent to which …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

Purpose The author in this paper identifies the gap between analytical and empirical studies
regarding the relation between disclosure and cost of capital. Distinct from prior reviews, this …

The use of field experiments in managerial accounting research has increased substantially
in the last couple of years. One reason for this upsurge is the call in the literature to address …

The emerging or at least threatening “significance test crisis” in accounting has been
prompted by a chorus across multiple physical and social sciences of dissatisfaction with …

Purpose In the presence of “real effects” of disclosure in a production economy, this
research aims to investigate the link between disclosure and cost of capital relating to …

The Bayesian logic of probability, evidence and decision is the presumed rule of reasoning
in analytical models of accounting disclosure. Any rational explication of the decades-old …