Αποτελέσματα Αναζήτησης
26 Ιουν 2020 · In this paper, I provide an overview of the research on the real effects of financial reporting on investing and financing decisions made by firms. Accounting can improve investment efficiency and affect nearly every aspect of the financing decision by reducing information asymmetry and improving monitoring.
- Conceptual formation and explanation in IFRS-based financial accounting ...
In this paper, we addressed conceptual formation and...
- Conceptual formation and explanation in IFRS-based financial accounting ...
1 Μαρ 2024 · Accounting and finance research on real effects measured at the industry and country level addresses the economically important question of how financial reporting facilitates the efficient allocation of resources across firms. However, results on aggregate-level real effects are scarce.
24 Νοε 2015 · Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability.
1 Μαΐ 2003 · First, we use our data to: (1) quantify the reliance of finance research on accounting research, and (2) identify particular accounting articles and journals that have been relatively influential in finance.
8 Απρ 2023 · We identify the consequences of financial reporting for (1) the reporting firm, (2) its peer firms, and (3) the input and output markets. We also highlight the effects of firms’ internal ...
5 ημέρες πριν · The replication crisis, widely recognised in fields like psychology and medicine, has also recently received a growing amount of attention in finance (Jensen et al., 2023; Menkveld et al., 2024; Welch, 2019).This crisis refers to the growing realisation that many financial studies and models, once considered robust, fail to produce consistent results when their methodologies are applied to new ...
30 Μαΐ 2021 · In this paper, we addressed conceptual formation and different forms of explanation in IFRS-based financial accounting research. Our review suggests that most IFRS-based financial accounting research is conducted within a positivist paradigm and uses concepts from existing research.
