We study changes in financial policies following a regulatory shock to the accounting transparency of defined benefit pension plans. We estimate the hidden pension deficits of French companies subject to mandatory IAS 19 adoption in 2005 using disclosures of early adopters of IAS 19. We find...

This paper describes an ongoing empirical-archival meta-analysis of accounting research over the last 30 years. We investigate different aspects of research approaches documented in the abstracts of papers presented at EAA Annual Congresses. The project is organized in two distinct phases: In...

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...