Some rather remarkable changes took place in North American business schools between
1945 and 1970, altering the character of these institutions, the possibilities for their future …

The recent revisions of conceptual frameworks (CFs) by the IASB and the FASB included
changes to the status of prudence/conservatism, accompanied by a broader debate about …

This article analyses the effects of mandatory International Financial Reporting Standards
adoption in Poland. Our aim is to determine how market participant reacted to the new …

Criticism about the practical usefulness of academic accounting research produced in
university business schools has been growing for some time. Due to accounting being an …

This paper presents a reflective critique of the current university environment and the state of
accounting research with a view to envisaging the latter's forward trajectory, particularly in …

Research Question: Whether accounting research has been in a better status after the
domination of Rochester School of Accountancy's Positive Accounting Methodology …

This chapter aims to put light on the positive accounting theory and related empirical studies
and identify its broad contributions to the accounting research. Our objective is to provide a …

Managers as decision makers need to know the relationship between the accounting
procedures and the tools that influence the accounting reports such as stock and bond …

The aim of this paper is to highlight the relevance of academic input to the accounting
standard setting process by way of both ex-ante research and direct participation. We …

The study attempts to assess the relevance of accounting theories by adopting a cross-
sectional research design through survey from randomly chosen graduate and post …