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From the ARC Blog

Do investors value mandatory sustainability reporting standards?

The European Union’s sustainability reporting reforms are often presented as a trade-off. On one side are the expected benefits of more complete, reliable and comparable corporate information. On the other…

GIOVANNA MICHELON

Aug 25, 2026 · < 1 min read

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Interfirm cooperation and capital market performance: automated textual analysis of voluntary disclosures in Form 10-Ks

In today’s business environment, firms are increasingly struggling to navigate through volatility and uncertainty. Therefore, successful cooperation across corporate and even industry boundaries is becoming highly important. In this context,…

Jul 27, 2026 · < 1 min read

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Sophisticated information systems and controller involvement in strategy development

In this paper published in the European Accounting Review, we investigate whether the sophistication of management accounting information systems (MAIS) enhances controllers’ involvement in strategy development. Prior research offers inconclusive…

Jul 21, 2026 · < 1 min read

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The Last Signal Wins: What Professional Tennis Can Teach Us about Performance Feedback

Why the Latest Performance Signal Matters Consider two employees with similar overall performance. One initially performs below colleagues but subsequently improves and receives positive recent performance information. The other starts…

Jul 21, 2026 · < 1 min read

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Upcoming events

21st EUFIN – The Conference of Accounting in Europe 2026

Submission deadline: May 06, 2026

21st EUFIN – The Conference of Accounting in Europe

Submission deadline: May 06, 2026

International PhD Visit Scheme – Spring Term

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Causal Machine Learning

Submission deadline: Feb 08, 2026

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