Based on Camfferman & Zeff (2015) we reflect on possibilities for academic research on the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs). We argue that a research agenda may be formed around the notion that the IASB differs from...

In this study we investigate whether the importance of accounting information in contracting and communication with shareholders and creditors affects earnings timeliness in publicly disclosed general purpose financial statements. To operationalize the relationship between timeliness demands and...

The 1931 Royal Mail case, as a landmark event in the history of British accountancy, did not go unnoticed in the Netherlands. Awareness of the case is reflected by a fairly wide scattering of references in contemporary Dutch documentary sources, notably in the literature of the auditing...

In the international accounting literature, both the Netherlands and Germany are known for the influence exerted on accounting by their respective business economics traditions. Given the geographical and linguistic proximity of the two countries, it is natural to assume a degree of cross-border...

This article analyses the eighteenth-century accounting practices of the Japanese trading station or factory of the Dutch East India Company (Vereenigde Oost Indische Compagnie or VOC). The factory's trade and its reported profits declined during the eighteenth century, but because of the...

Many financial decisions, such as portfolio allocation, risk management, option pricing and hedge strategies, are based on forecasts of the conditional variances, covariances and correlations of financial returns. The paper shows an empirical comparison of several methods to predict...

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in considerable depth the committees'...

During the last several years, a considerable number of empirical studies have been published that link executive compensation with accounting performance measures or earnings components. The extant research relies on regression models based on agency theory. The objective of the research is to...

Many financial decisions, such as portfolio allocation, risk management, option pricing and hedge strategies, are based on forecasts of the conditional variances, covariances and correlations of financial returns. The paper shows an empirical comparison of several methods to predict...