This paper studies real effects arguments – claims that accounting standards causally affect preparers’ actions in the real economy – in the context of IFRS standard setting. To identify such real effects arguments, we apply semi-automated content analysis to the 426 due process documents...

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...

SFB 649 Discussion Paper 2008-028 Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? Joachim Gassen* * Humboldt-Universität zu Berlin, Germany This research was supported by the Deutsche...

In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an overall objective of decision usefulness....

In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors...