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From the ARC Blog

Erkki Liikanen delivers speech at the European Accounting Association Conference 2023

Erkki Liikanen, Chair of the IFRS Foundation Trustees, delivered his speech at the welcome reception for the European Accounting Association Conference in Dipoli, Finland, on 24 May 2023. Introduction Good…

BAHA DIYAROV

May 30, 2023 · < 1 min read

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Who ‘owns’ the university accounting curriculum?

I have just published, in Accounting in Europe a Commentary on who owns the university accounting curriculum? I also reflect on why that ownership matters. This is the link (free…

WILLEM BUIJINK

May 12, 2023 · < 1 min read

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ICAS – The role and responsibilities of the accountants of tomorrow

ICAS is embarking on a project on the shape of the accountancy profession of the future: to consider both how the accountants of tomorrow will deliver services and activities, but…

ARC Commitee

May 11, 2023 · < 1 min read

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The real consequences of classification shifting: Evidence from the efficiency of corporate investment

In our study, we investigate the real consequences of classification shifting (CS), a form of earnings management, by examining its effect on corporate investment efficiency. CS refers to the deliberate…

ARC Commitee

Apr 22, 2023 · < 1 min read

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