We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost/benefits of choosing a specific set of accounting standards....

CET ARTICLE TRAITE DES cadres conceptuels comptables et DES enjeux de la réglementation comptable

This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon...

This case note explores a historical case of Bendall v McWhirter (1952), discussing the wife's equitable interests in the matrimonial home in cases of bankruptcy and the novel and significant development for the rights of women found in this case

We study rhetorical impression management in the letter to shareholders using linguistic style properties of text and investigate whether the company’s institutional environment affects the rhetorical style of the CEO in the shareholder letter. The effect of the institutional environment is...

In this paper we study conformity tendencies in SG&A (Selling, General and Administrative expenses) reporting from a mimetic imitation perspective. We explore intra-industry conformity tendencies in reported SG&A relative to sales over a ten-year period among a sample of US firms. We measure...

Studies of verbal behaviour in the context of financial accounting narratives have evidenced selfpresentational tendencies in corporate framing activities. Different authors demonstrated the tendency to attribute positive effects or outcomes to the company’s own actions or corporate origins...

We study the effect of expected regulatory and litigation costs embedded in a country’s institutional environment on the explanatory content of management commentary reports. Using a behavioural accountability lens, we argue that regulatory control and expected litigation risk affect the...