Part A – Accounting and Financial Reporting -- Chapter 1: Introduction to Accounting for Inter-Corporate Investments -- Chapter 2: Main Issues in Purchase Accounting -- Chapter 3: More Issues in Purchase Accounting -- Chapter 4: Spin-Offs and Equity Carve-Outs -- Chapter 5: Special Purpose...

Introduction to Management Accounting -- Accounting Information and Production Decisions -- Accounting Information and Pricing Decisions -- Decision-Making Under Uncertainty -- Cost Management -- Variance Analysis and Control -- Coordination, Budgeting and Incentives -- Transfer Prices and Cost...

This book addresses the recent trends, developments, and future of accounting and auditing of small and medium-sized practices (AASMPs) in the public and private sectors. The book has three main objectives: firstly, to provide an analysis of how different societal trends, including...

A Critique on Unifying Sustainable Finance, Artificial Intelligence, and Responsible Investing -- Rethinking Firm Behavior when Financial Markets are Incomplete: A General Equilibrium Model Enhanced by Artificial Intelligence -- Corporate Greenwashing -- The Evolution of Machine Learning in...

This paper follows how a Swedish municipality builds their management control infrastructure over 25 years - from the early 1990s to the middle of the 2010s; complemented by a revisit in 2023. The analysis builds on Power's (2015) framework on "how accounting begins." As such, it will show the...

This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...