Uncategorized

Epitaph to Prof. Lúcia Lima Rodrigues

We regret to inform that Professor Lúcia Lima Rodrigues passed away last Monday, October 3rd. Professor Lúcia Rodrigues was widely known to the academic community and an outstanding contributor. She held multiple roles in the European Accounting Association (EAA), including member of the Management Committee (2009-2012), member of the EAA Board (2009-2015), Book Review Editor, and a member of the Scientific Committee of multiple EAA Congresses. Besides these roles, Professor Lúcia Rodrigues was the Vice-President…
BAHA DIYAROV
BAHA DIYAROV
2 min read
1
485

Time is (Not) Money: Incentive Effects of Granting Leisure Time

Employees spend a considerable amount of their working time enjoying on-the-job leisure. This on-the-job leisure time costs companies billions of dollars due to the reduction in effective working time. The most significant portion of this on-the-job leisure time is the private consumption of the internet during work time, despite companies employing costly monitoring software against it.  While this demonstrates a management control problem, it can also function as a novel domain for bonuses. Considering the…
ARC Commitee
ARC Commitee
3 min read
0
651

EAA SRC “: In Conversation with the Harvard Business School Impact-Weighted Accounts Project”

Katie Panella, Project Manager, Impact-Weighted Accounts at Harvard Business School Dr. Ethan Rouen, Assistant Professor of Business Administration, HBS Dr. Elizabeth Demers, Professor of Accounting, University of Waterloo The mission of the Impact-Weighted Accounts Project is to drive the creation of financial accounts that reflect a company’s financial, social, and environmental performance. Their ambition is to create accounting statements that transparently capture external impacts in a way that drives investor and managerial decision making. The…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
0
208

Mind the Gap: Do country-level characteristics really matter to segmental reporting?

A blog by Dr.&nbsp; Akrum Helfaya, Keele University Business School, and Dr. Ahmed Aboud, University of Portsmouth Business School &nbsp; The principal objective of a country&rsquo;s economy is to maximize the economic and social welfare of its people through an efficient allocation of limited resources (Baldini et al., 2016). In emerging economies, for instance, chartered by insufficient resources, capital is the scarcest and most important productive source. Meanwhile, shareholders and investors aim to maximize their…
Akrum Helfaya
Akrum Helfaya
7 min read
0
348

Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?

Since the 2007&ndash;2008 global financial crisis, governments, financial sector experts, and academics have emphasized the role of financial literacy in supporting inclusive and sustainable growth as well as the relationship between financial education and broader financial, economic, and social outcomes (OECD, 2018). Although financial literacy attracts global interest, not much empirical evidence exists to support its perceived role beyond the documented individual or household changes in financial behaviors, such as savings, equity investments, and borrowing.…
jjin
jjin
2 min read
0
461

Register to attend the 2021 EAR Annual Conference

European Accounting Review 2021 Annual Conference 18-19 November, 2021 Virtual EAR Conference The 2021&nbsp;European Accounting Review&nbsp;Annual Conference will be held online. This is justified due to the extended uncertainty during the fall of 2021 surrounding the development of the COVID situation, as well as due to limitations in travelling across Europe. The Conference is organized by&nbsp;EAR&nbsp;with hosting and support by the European Accounting Association. Registration Attendance is open to all members of the European Accounting…
ARC Commitee
ARC Commitee
< 1 min read
0
1424

Are Foreign Donors Good Monitors?

Economic and accounting literature has long found that foreign investments provide a multitude of benefits to local stock markets and economies. Foreign inflows to for-profit firms are found to harvest not only capital but also managerial and marketing skills in addition to business connections and human resource development. For-profit foreign institutional investors have also been documented as improving firm performance, corporate governance, firm value, and corporate transparency. For example, prior research has shown that for-profit…
erharris
erharris
7 min read
0
274

Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies

In the European Union countries, the non-financial disclosure (NFD) of large entities is mandated by law. Specifically, the Directive 2014/95/EU (known as the NFRD) requires large firms to report information covering aspects such as environmental, social, and employee-related matters, respect for human rights, and anti-corruption and bribery concerns. In addition to requiring companies to report information on certain aspects, the NFRD aimed at enhancing disclosure quality.&nbsp;Did this regulation serve its purpose?&nbsp;Mandatory disclosure is assumed to…
Blerita Korca
Blerita Korca
2 min read
0
368

EAA diversity conversations – new event

LGBTQI+ in Accounting: Research, Education &amp; Practice Let&rsquo;s talk about sex(uality)! Often not spoken about in accounting, diverse sexualities have represented a stigma accountants would often need to conceal within workplaces to avoid being excluded from potential career progression. Current progressive socio-political trends and cultural diversity movements have seen a change in pace as more and more accounting firms move to adopt and promote LGBTQI+ diversity and inclusion initiatives. Join Alessandro Ghio, Nick McGuigan and…
ARC Commitee
ARC Commitee
2 min read
0
273

Analyst Revenue Forecasts and Firm Revenue Misstatements

In a recent study, published in European Accounting Review, Stephanie Hairston and I, examine whether analyst revenue forecasts induce or deter revenue misstatements. Increasingly, analysts provide forecasts of financial items in addition to earnings. Of these forecasts, revenue forecasts are the most common type of forecasts issued in addition to earnings forecasts. The prevalence of revenue forecasts reflects the importance of revenue in capital markets, given that revenues are a key driver of firm value,…
tingchih
tingchih
3 min read
0
293
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