XBRL (eXtensible Business Reporting Language) is an emerging technology that facilitates
directed searches and simultaneous presentation of related financial statement and footnote …

This paper reviews studies that have examined how accounting information impacts
commercial lending judgments. Issues discussed involve the usefulness of accounting data …

Related party transactions (RPTs) are transfers of resources, services or obligations
between a reporting entity and a related party (IASB 2009); criteria for a related party …

Related party transactions have become a key issue as a result of recent financial scandals.
This study examines whether firms use related party transactions for earnings management …

Our study investigates the effects of financial statement information proximity and the
extensiveness of financial accounting and forecast accuracy feedback on nonprofessional …

Prior research provides evidence that information affects financial statement users'
judgments less when that information is provided in a less accessible format (eg, information …

We examine uniform and discretionary regimes for reporting information about firm
performance from the perspective of a standard setter, in a setting where the precision of …

Accounting standard setters value input from academic research as they deliberate potential
new standards and evaluate the effects of existing standards. In this paper, we argue that …

This study examines whether, in the presentation of financial information, digital formats
address the concern over users' functional fixation. The accounting literature indicates that …

This study contributes to the debate on lease accounting currently ongoing at the
international level and to future discussions at the Canadian level for private enterprise …