This paper provides a theoretical background, based on legal and political fields, which we adapt to explain political interference in accounting in the “public interest”, at a critical moment —the last financial crisis. This framework goes beyond the positive accounting theory, and in...

This paper provides a comprehensive descriptive analysis of the European market of mergers and acquisitions (M&A) between 1990 and 2017. We examine several features of the deal announcements in the region like: 1) completion; 2) method of payment; 3) geographical scope; 4) target's attitude; 5)...

Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters' determinants. We employ a multi-period logit model that...