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Professor Steve Zeff’s digital library

Rice University’s Jones Graduate School of Business is pleased to share Professor Steve Zeff’s digital library with the EAA community: https://business.rice.edu/stephen-zeff-digital-library. This open digital library was created by the Jones School as a permanent repository for Steve’s contributions to our understanding of the historical evolution of financial reporting standards and regulations in the U.S. and globally. The website includes several short video clips and two of Steve’s related publications. In the first video series, Steve…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
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348

Update from the EAA Stakeholder Reporting Committee – Response to the Request for Information- Consultation on Agenda Priorities, issued by the International Sustainability Standards Board (ISSB) Posted by Liz Demers and Joanna Krasodomska on behalf of the EAA Stakeholder Reporting Committee (EAA SRC).

The ISSB published the Request for Information Consultation on Agenda Priorities on 4 May 2023. The objective of the agenda consultation was to ask all those interested in sustainability-related financial reporting for their views on: the strategic direction and balance of the ISSB’s activities; the suitability of criteria for assessing which sustainability-related matters (including topics, industries and activities) to prioritize and add to the ISSB’s work plan; and a proposed list of new research and…
JOANNA KRASODOMSKA
JOANNA KRASODOMSKA
2 min read
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335

The lease standard has changed, and firms’ transition disclosures confuse more than they clarify

In a paper recently published in the European Accounting Review, we study the text of the transition disclosures in firms’ financial statements explaining the likely effects of a new standard. For a sample of almost all affected firms, we extract the text that refers to how firms plan to transition to the new lease standard. The text runs from a couple of dozen to sometimes over 500 words per disclosure. We then quantify this text…
ARC Commitee
ARC Commitee
3 min read
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655

How often and how much information should publicly listed firms report?

Disclosure regulation is pervasive and has been increasing in developed economies, despite regulators&#8217; difficulty determining the socially optimal level of disclosure. Showcasing this difficulty, regulators have struggled to reach a consensus on the frequency and content of interim reporting for decades. For example, the European Union (EU) introduced mandatory quarterly reports in 2004, only to abolish the mandate in 2013, returning to a semi-annual reporting frequency for firms whose securities are trading on a regulated…
ARC Commitee
ARC Commitee
3 min read
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301

Compensation Shifting from Salary to Dividends

This study focuses on the strategic behavior of owner-managers in relation to their compensation and its impact on reported earnings. We investigate whether owner-managers of smaller firms manipulate their compensation, specifically by decreasing their salaries and increasing dividends, to meet or beat the zero earnings benchmark. We emphasize that owner-managers have significant compensation discretion, enabling them to choose between salary (which decreases earnings) and dividends (which does not decrease earnings). We conduct our analysis using…
ARC Commitee
ARC Commitee
2 min read
0
204

Why not use a funny game to start your next class?

&nbsp; It was great having Patricia Everaert hosting a fantastic hands-on Classroom session during the EAA Annual Congress at Espoo, Helsinki. &nbsp; We left the room with several ideas and readily-available tools to use in our accounting courses, that will certainly make learning more engaging, novel, surprising and exciting! &nbsp; More specifically, to have a look at the DUGA tool, you can go to www.duga.castars.net and register.  Add the code 590de1 and you can start playing…
Anastasia Kopita
Anastasia Kopita
< 1 min read
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300

Innovative Data – Use-cases in management accounting research and practice

With recent advances in technology, the amount of data available for academics and practitioners to analyze has grown exponentially. However, at this stage, the potential of this data to assist managers in improving decision-making and managerial control has not been fully realized. &nbsp; The editorial In their editorial for the European Accounting Review special issue on innovative data sources in management accounting research, Matthias Mahlendorf, Melissa Martin, and David Smith present a series of ‘use-cases’…
ARC Commitee
ARC Commitee
2 min read
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264

Enhancing Academic Growth: A 3 months Visit to Lancaster University’s Accounting and Finance Department

I am Damiano Cesa Bianchi, a Ph.D. student from the University of Pisa, embarked on a visit to Lancaster University&#8217;s Accounting and Finance department, as part of the EAA ARC International Ph.D. Visit Scheme. The experience proved to be a catalyst for intellectual growth and personal development. Engaging in a range of activities, including attending the AcF862 PhD Seminar on Advanced Accounting, participating in department seminars, meeting with supervisors, and interacting with fellow PhD students,…
ARC Commitee
ARC Commitee
2 min read
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296

Remembering Hein Schreuder

Hein Schreuder, EAA President in 1991/92, died unexpectedly, only 71, on Sunday, May 28 in Maastricht, The Netherlands.  This is a brief personal note to mourn and commemorate him. Hein studied Business Economics at the VU Amsterdam. He defended his PhD dissertation there in 1981.  Hein then spent 1982 and 1983 in the USA, at the University of Washington, where he began to build his international network.  Hein&#8217;s dissertation addressed the problems of Corporate Social…
WILLEM BUIJINK
WILLEM BUIJINK
3 min read
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285

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 evening everyone. I am happy to see you all here in Finland and in this wonderful Dipoli, which was built for the students at the University of Technology at their own initiative. Reima Pietilä, a famous Finnish architect, said modestly that ‘it does not represent…
BAHA DIYAROV
BAHA DIYAROV
6 min read
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