The return accumulation approach used in studies on accounting-related anomalies cannot be replicated in a practical context because the number and identity of individual observations within a portfolio are assigned within a research context before the accounting information of all firms in the...

<Para ID="Par1">Northward shifts due to global warming are apparent in various organisms in the Northern Hemisphere such as insects, fish, birds, and plants. However, these findings were mainly reported in Europe and North America. Therefore, such range shifts should be examined in other regions such as Asia to...</para>

Purpose – The purpose of this paper is to investigate how fair value reporting and increased managerial discretion under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design/methodology/approach – Various empirical models are applied...

Purpose – The purpose of this paper is to investigate how fair value reporting and increased managerial discretion under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design/methodology/approach – Various empirical models are applied...

In view of the recent enhanced concerns of the SEC and PCAOB that Accounting Principles Board Opinion No. 23 (APB 23)–asserting firms do not comply with the “sufficient evidence” criteria of APB 23, we examine whether APB 23–asserting firms that declared their foreign earnings as...