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From the ARC Blog

Unintended consequences of consolidation rules in national accounts: can you tell how your local government balanced the budget?

Consolidation rules can distort the quality of information in national accounts. These rules may enable elected officials to strategically intervene in independently managed municipal enterprises in pursuit of zero-deficit budget…

Beatriz Garcia Osma

Beatriz Garcia Osma

May 08, 2025 · < 1 min read

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118

The Urgent Need for Evidence: Understanding the Supply and Demand Dynamics of ESRS Adoption

The European Sustainability Reporting Standards (ESRS) represent a historic step forward in corporate transparency. Yet, as academics and policymakers increasingly look to evidence-based approaches, a critical gap remains: We lack…

Thorsten Sellhorn

Thorsten Sellhorn

Apr 28, 2025 · < 1 min read

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276

Forecasting liquidity needs: How peer financial reports help small firms optimize cash holdings

Forecasting liquidity needs is crucial for small firms. Holding too little cash can force costly emergency financing or asset sales, while holding too much cash ties up resources that could…

ARC Commitee

Apr 28, 2025 · < 1 min read

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Diversity, Equity, and Inclusion Committee of the European Accounting Association “DEI Challenges and Opportunities: A Focus on Gender across Disciplines”

Diversity, Equity, and Inclusion Committee of the European Accounting Association “DEI Challenges and Opportunities: A Focus on Gender across Disciplines” Wednesday 26th March 2025 On Wednesday 26th March 2025, the…

EKAETE EFRETUEI

Apr 24, 2025 · < 1 min read

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167

Upcoming events

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EAA Doctoral Colloquium 2025

Submission deadline: Nov 30, 2024

25

MAY

Call for Papers – FMARC

Submission deadline: Jan 13, 2025

28

MAY

47th EAA Annual Congress

Submission deadline: Dec 01, 2024

28

MAY

2025 Boulder Summer Conference on Consumer Financial Decision Making (Call for Papers)

Submission deadline: Dec 20, 2024

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