Accounting measurement and disclosure rules have a significant impact on the real decisions that firms make. In this essay, we provide an analytical framework to illustrate how such real effects arise. Using this framework, we examine three specific measurement issues that remain controversial:...

Accounting measurement and disclosure rules have a significant impact on the real decisions that firms make. In this essay, we provide an analytical framework to illustrate how such real effects arise. Using this framework, we examine three specific measurement issues that remain controversial:...

Purpose The purpose of this paper is to review and reflect on the contributions of the Journal of Accounting in Emerging Economies’ special issue on accounting and governance in Africa. Design/methodology/approach The themes and contributions from the accepted papers are identified and...