The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial … regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …