This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …

Purpose In 2000, Cañibano et al. published a literature review entitled “Accounting for
Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper …

We investigate postings on two unique online interactive platforms by investors around
earnings announcements of publicly listed firms in China. We find posting volumes on the …

This study considers whether investor-manager private meetings serve as a potential
channel to detect and restrain corporate myopic R&D behavior in firms subject to earnings …

This study investigates the economic consequences of the IFRS 3 (2008) requirement for fair
valuing earnouts. Using a hand-collected sample of earnout fair value estimates in …

This paper investigates the value relevance of acquired intangible assets using a
comprehensive hand-collected dataset for 1,647 publicly listed US-firms from 2002 to 2018 …

The accounting standards related to mergers and acquisitions (M&A) have changed
drastically in the past twenty years. In spite of significant debate and arguments that the …

Abstract The Financial Accounting Standards Board (FASB) is currently investigating how to
improve the accounting for R&D costs. We examine the amount and quality of capitalized …

As standard setters deliberate the accounting for intangibles, the idea of establishing a
default useful life with an option to deviate could reduce the costs and complexities inherent …

This thesis examines critical aspects of corporate investor relations activities through both
site visits and interactive investor platforms, using data from China. It aims to further our …