The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...

The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...

This paper analyzes the consequences of the capitalization of development expenditures under IAS 38 on analysts' earnings forecasts. We use unique hand-collected data in a sample of highly research and development (R&D) intensive German listed firms over the period 2000 to 2007. We find that the...

The aim of this paper is to analyze the question of whether the sole focus of standard setters on developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...

In recent years, we have seen an increasing interest in the country-level differences in audit environments as they might have a pervasive impact on how financial statement audits are conducted around the world. We contribute to this emerging stream of research in three important ways. Firstly,...

Cette étude fournit des exemples détaillés dans le cadre du GAAP américain de l'arrivée au niveau des préparateurs et des réviseurs de nouveaux réglements promulgués. Nous montrons que les réviseurs créent leur propre ‘sous-réglement' détaillé qu'ils imposent a leurs clients par...

This research analyses the link between fundamental information, social media sentiment, and stock returns from 2010 to 2018. We are interested in whether social media sentiment provides additional information to already published fundamental information, such as financial information and...

Client- and auditor-related attributes are well-documented and often synthesized determinants of audit pricing. Particularly in recent years, the audit fee literature has undergone rapid growth in empirical archival research regarding the effect of external factors on audit pricing. We extend...

Implied cost of capital has been a research method to measure ex-ante market risk premia using analysts' forecasts and observable share prices. Despite its theoretical appeal, commonly used firm level as well as portfolio level implied cost of capital methods reveal differing empirical results....

This study investigates the effect of job satisfaction on investment efficiency. To operationalize job satisfaction empirically, we employ a novel measure based on crowdsourced employer reviews. Considering the as yet under-researched and less regulated private firm setting, in which internal...