Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework
V Beattie - The British Accounting Review, 2014 - Elsevier
This plenary address paper traces the development of accounting narratives in external
reporting practice and research, focussing on corporate-sourced financial communications …
reporting practice and research, focussing on corporate-sourced financial communications …
A real effects perspective to accounting measurement and disclosure: Implications and insights for future research
Accounting measurement and disclosure rules have a significant impact on the real
decisions that firms make. In this essay, we provide an analytical framework to illustrate how …
decisions that firms make. In this essay, we provide an analytical framework to illustrate how …
Accounting manipulation, peer pressure, and internal control
We study firms' investment in internal controls to reduce accounting manipulation. We first
show that peer managers' manipulation decisions are strategic complements: one manager …
show that peer managers' manipulation decisions are strategic complements: one manager …
A selective critical review of financial accounting research
JL Callen - Critical Perspectives on Accounting, 2015 - Elsevier
This essay provides a selective critical review of the financial accounting literature focusing
primarily on accounting valuation including implied costs of equity capital, empirical …
primarily on accounting valuation including implied costs of equity capital, empirical …
[HTML][HTML] The real effects of financial reporting: Evidence and suggestions for future research
H Biehl, C Bleibtreu, U Stefani - Journal of International Accounting …, 2023 - Elsevier
This article systematically reviews 94 accounting and finance studies that address the real
effects of financial reporting. Whereas the effects of financial reporting on capital suppliers' …
effects of financial reporting. Whereas the effects of financial reporting on capital suppliers' …
Internal control weaknesses and evidence of real activities manipulation
We examine whether US public firms that file internal control weakness (ICW) disclosure
reports with the Securities and Exchange Commission, as part of the reporting requirements …
reports with the Securities and Exchange Commission, as part of the reporting requirements …
Water disclosure and firm risk: Empirical evidence from highly water‐sensitive industries in China
H Zeng, T Zhang, Z Zhou, Y Zhao… - Business Strategy and …, 2020 - Wiley Online Library
In this paper, we examine the relationship between water disclosure and firm risk.
Specifically, based upon a panel dataset of 334 Chinese listed firms operating in highly …
Specifically, based upon a panel dataset of 334 Chinese listed firms operating in highly …
Disclosure and choice
An agent chooses among projects with random outcomes. His payoff is increasing in the
outcome and in an observer's expectation of the outcome. With some probability, the agent …
outcome and in an observer's expectation of the outcome. With some probability, the agent …
Bias and the commitment to disclosure
MS Heinle, RE Verrecchia - Management Science, 2016 - pubsonline.informs.org
This paper studies the propensity of firms to commit to disclose information that is
subsequently biased, in the presence of other firms also issuing potentially biased …
subsequently biased, in the presence of other firms also issuing potentially biased …
Biased voluntary disclosure
E Einhorn, A Ziv - Review of Accounting Studies, 2012 - Springer
We provide a bridge between the voluntary disclosure and the earnings management
literature. Voluntary disclosure models focus on managers' discretion in deciding whether or …
literature. Voluntary disclosure models focus on managers' discretion in deciding whether or …