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Multinational taxation is an area of research that encompasses academics in accounting, finance and economics. In particular, researchers are interest...Savoir plus
Financial Statement Analysis and Earnings Forecasting is the process of analyzing historical financial statement data for the purpose of developing fo...Savoir plus
Earnings Quality reviews current research activities around earnings quality. It provides an overview of alternative definitions and measures of earni...Savoir plus
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product m...Savoir plus
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line it...Savoir plus
Accounting for Risk is about using accounting information to assess risk and the required return for bearing that risk. The focus is on investing in f...Savoir plus
Financial Analysts and Their Contribution to Well-Functioning Capital Markets views analysts in their role as key capital market intermediaries. The p...Savoir plus
Psychology Models of Management Accounting analyzes the contributions of psychology-based research to explaining patterns in individuals' management a...Savoir plus
This monograph presents three variants of the neoclassical investment model and characterizes the firm's optimal investment policy, equity value, and ...Savoir plus
IFRS: Markets, Practice, and Politics reviews the academic literature on market outcomes, reporting practices and the political economy behind the glo...Savoir plus
Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability reviews prior studies and proposes new research di...Savoir plus
Timeliness, Accuracy, and Relevance in Dynamic Incentive Contracts examines managerial performance measures from the perspective of timeliness, accura...Savoir plus
The Role of Stakeholders in Corporate Governance: A View from Accounting Research reviews the empirical evidence on stakeholders' influence on manager...Savoir plus
Causal Inferences in Capital Markets Research is an attempt to promote a broad interdisciplinary debate about the notion of causality and the role of ...Savoir plus
Over the last four decades, the responsibility accounting literature has examined the determinants and consequences of a variety of issues concerning ...Savoir plus
What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attribu...Savoir plus
Equity Valuation reviews and critically examines the standard approach to equity valuation using a constant risk-adjusted cost of capital and develops...Savoir plus
The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms aims to demonstrate how controls have been ...Savoir plus
Executive Compensation and Financial Accounting provides research perspectives on the interface between financial reporting and disclosure policies an...Savoir plus
Corporate Governance, Board Oversight, and CEO Turnover reviews the interactions between Board of Director's role in governance and oversight, executi...Savoir plus
Audit Regulations, Audit Market Structure, and Financial Reporting Quality provides a structured overview of the empirical and analytical literature o...Savoir plus
Capital Budgeting and Divisional Performance Measurement synthesizes recent work on the use of capital budgeting mechanisms to coordinate decentralize...Savoir plus
Financial Reporting for Financial Instruments develops the foundational knowledge related to financial instruments and the markets in which they trade...Savoir plus
The ways in which managers communicate information to capital market participants go far beyond financial statement numbers. Managers communicate econ...Savoir plus