This paper analyses the optimal accounting and transfer pricing policies of two multinational duopolists facing price competition in the final product market. Our main finding is that firms in industries with a small number of competitors may benefit from using the same transfer price for tax...

The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial reporting practices. To understand why this should be...

In the context of economic globalization, capital mobility is a factor influencing national economies and thus the regional.This project aims to identify models of processing accounting information on equity and financial investments, which can provide additional highlights to make investment...

The purpose of this study was to determine potential predictors of success for transfer and nontransfer students in their first intermediate accounting class. Data was collected on the grades in the sophomore-level accounting classes, cumulative GPA, transfer status and student's gender for 251...

The prominence of textual data in accounting research has increased dramatically. To assist researchers in understanding and using textual data, this monograph defines and describes common measures of textual data and then demonstrates the collection and processing of textual data using the...

We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...

In January 2008, the so-called Basel II regulations came into force for banks in the major industrial economies. Developed over many years, these new regulations are, at the highest level, designed to improve risk management in individual financial institutions and across the industry, through a...

This paper examines the relation between information's properties, such as reliability and relevance, and public disclosure policy. It shows that the optimal accounting system often involves a carefully balanced combination of mandatory and voluntary disclosure, with mandatory reporting focused...

A topic of recent interest in accounting research has been the investigation of the role of fair value accounting (FVA) in the global financial crisis. This research focused on finding a link during the crisis time-period and often states that “accounting is only a messenger”. The model...

In this study, we investigate why earnings underperform relative to cash flows in explaining future cash flows. Using analytical and empirical analyses of the components of R2 values, we demonstrate an ‘opposing covariances effect’ in which covariances of opposite sign are summed and thus...