Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and … under investigation do not always have a significant influence on the accounting option choice. However, the country …

fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …

Financial statement preparers often make accounting judgments with considerable uncertainty about what future … accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty … affects preparers’ current period accounting estimates. Compared to preparers who know with certainty that future standards …

reporting, I provide an analytic representation of a concept that explains why concepts-based accounting standards cannot assure … comparability and why their induced consistency may not always be desirable. While the term, concepts-based accounting standards … language-based concepts play in constructing accounting standards. I appeal to the academic literature in machine learning …

accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior … one of the very few studies to investigate the relationship between bank performance, M&A activity and accounting …-specific characteristics that affect accounting standards influence M&A transactions in European banks. …

management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on …