Purpose This paper aims to provide empirical evidence on formal stakeholder participation
(or “lobbying”) in the early phase of the International Sustainability Standards Board's …

Using Worldscope data, Pownall and Wieczynska (2018)[Deviations from the mandatory
adoption of IFRS in the European Union: Implementation, enforcement, incentives, and …

Financial accounting, the core of corporate reporting, is often characterized as the 'language
of business'. Over the last roughly 100 years, and using an evolving set of theories, methods …

We investigate the development of non-performing loans (NPL) held by European banks
along the economic cycle. During the global financial crisis and the subsequent sovereign …

Over the last decade, corporate reporting has become more and more complex by
integrating different layers of non-financial information. For instance, companies voluntarily …

Purpose The purpose of this Editorial is to reflect on the potentials and challenges of
qualitative research in financial accounting and introduce the four papers included in this …

At the Ninth International Conference of the Journal of International Accounting Research,
Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to …

Globally, the implementation of International Financial Reporting Standards (IFRS) offers
many opportunities and challenges. Although IFRS standards aim to increase transparency …

The research problem We investigated three questions:(1) Has the usefulness of accounting
information in predicting future earnings and cash flows out-of-sample (OOS) changed after …

Purpose A gap between research and practice is commonly perceived throughout
accounting academia. However, empirical evidence on the magnitude of this detachment …