I review and critically evaluate the arguments in favour of reforming current accounting and
disclosure practices related to intangibles. I argue that the case for reform is actually rather …

Accounting policymakers must routinely decide whether a given transaction or event
warrants formal recognition in corporate financial statements.'In cases where recognition is …

Financial analysts are in the business of processing and interpreting information.
Understanding the quality of earnings is an essential part of this procedure. A high-quality …

We show that higher cash flow volatility is associated with lower average levels of
investment in capital expenditures, R&D, and advertising. This association suggests that …

Recent accounting scandals have resulted in regulatory initiatives designed to strengthen
audit committee oversight of corporate financial reporting and have led to a concern that US …

I review research relevant to predicting how the behavior of various participants in the
financial-reporting process is affected by principles-based and rules-based standards. I …

This paper investigates whether changes in Generally Accepted Accounting Principles
(GAAP) affect corporate investment decisions. Using a sample containing forty nine changes …

In this study, we examine the effect of increased tax transparency on the tax planning
behavior of European banks. In 2014, the European Union introduced public country‐by …

This paper discusses the relation between financial reporting research and practice,
particularly standard setters. Many studies addressing financial reporting issues use a …

This study investigated the relationship between the COVID-19 outbreak and the Chinese
listed firms' earnings management practices. It also examined how this relationship was …