We investigate the interplay between creditor financing and the smoothness of earnings reported by European private firms and document how heterogeneous debt-contracting infrastructures across Europe moderate this relation. Most European private firms are owner-manager run enterprises with...

Financial accounting, the core of corporate reporting, is often characterized as the 'language of business'. Over the last roughly 100 years, and using an evolving set of theories, methods, and data, scholarly work in this area has been contributing to our understanding of this language and how...

This paper reports the results of a field experiment investigating how attributes of carbon footprint information affect consumer choice in a large dining facility. Our hypotheses and research methods were preregistered via the Journal of Accounting Research’s registration-based editorial...

Several studies document ex-post effects of accounting standards on firms’ business activities – such as reduced lease financing, R&D, or hedging. Are such ‘real effects’ unforeseen by accounting standard setters (as is sometimes assumed), or might they even be intended – to promote...