This accounting case/instructional aid describes methods and strategies for students new to the case method and an actual case to work on. The objectives of this aid are: 1) to present a detailed approach that a student new to the case method can use for working on cases, independent of the need...

Canada adopted International Financial Reporting Standards (IFRS) in 2011. We investigate the impact and consequences of this mandatory change by examining whether value relevance and non-market-based accounting information changed for a comprehensive set of Canadian companies on the Toronto...

This paper investigates accounting conservatism's effects on accrual persistence and accrual-related future stock returns. We find conservatism significantly increases accrual persistence and accrual-related future stock returns and more so in high accrual firms. We attribute this to...

This study investigates whether increases in future stock returns related to levels of total book assets (TBA), after controlling for market value (MV), are due to risk or stock mispricing. Based on a 30 year sample from 1987 to 2016, the findings reveal statistically significant average annual...