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Virtual research workshop: IASB’s Business Combinations – Disclosures, Goodwill and Impairment Discussion Paper

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) will hold a virtual research workshop on 30 October 2020 at 12.00-14.00 (CET). The seminar will provide an overview of the IASB’s Business Combinations – Disclosures, Goodwill and Impairment Discussion Paper (DP) and relevant academic literature. The proposals in this project aim to improve the information companies provide to investors, at a reasonable cost, about the acquisitions those companies make. The…
ARC Commitee
ARC Commitee
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INTERNATIONAL ACCOUNTING RESEARCH WEBINAR SERIES – AAA

&nbsp; You are invited by the International Accounting Section of the American Accounting Association to participate in a research webinar series focusing on International Accounting Research. &nbsp; Tuesday, November 3rd:&nbsp;7:00 pm-8:00 pm, Eastern (Midnight-1:00 am, November 4th, GMT) Presenter:&nbsp;C. S. Agnes Cheng &ndash; The Hong Kong Polytechnic University Moderator:&nbsp;Helen Kang, UNSW Business School To register in advance for the November 3rd webinar:&nbsp;CLICK HERE &nbsp; Tuesday, November 17th: 9:00 am-10:00 am, Eastern (2:00 pm-3:00 pm, GMT)…
Ana Marques
Ana Marques
2 min read
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Time estimation errors in costing systems

Sophie Maussen &amp; Sophie Hooz&eacute;e (Ghent University) In a recent article, published in the European Accounting Review, we experimentally studied the joint impact of task interruption and interactive time estimation on the accuracy of time estimates. Employee estimates of task duration constitute an important element of many organizations&rsquo; costing systems. As time estimates are subject to estimation error, they may be a source of measurement error, and, subsequently, result in distortions in product and service…
SOPHIE MAUSSEN
SOPHIE MAUSSEN
2 min read
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Update from the EAA Stakeholder Reporting Committee – Responses to the GRI Universal and Sector Standards Project

Posted by Charles Cho and Ian Thomson, on behalf of the EAA Stakeholder Reporting Committee (EAA SRC) In March 2019 the Global Sustainability Standards Board of the Global Reporting Initiative initiated a review of universal and sector (oil, gas and coal) standards project. The public comment and consultation period seeking input on each first exposure drafts was June-September 2020 and July-October 2020 for the universal standards and oil and gas sector standards, respectively. The EAA…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
5 min read
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Open letter to the Chair of the IFRS Foundation Trustees

Last week, under the initiative and leadership of Carol Adams, Professors of Accounting conducting research in the field of sustainability accounting and reporting and Editors of accounting journals that publish this research wrote to the Chair of the IFRS Foundation Trustees in light of the IFRS Foundation&rsquo;s Consultation Paper on Sustainability Reporting. As a signatory, I am reproducing the letter on this blog (also attached as PDF and available online here as well). * Note…
CHARLES CHO
CHARLES CHO
18 min read
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Photographs May Undermine Efforts by Accounting Firms to Portray Diversity and Inclusion

Posted on behalf of Merridee Bujaki &nbsp; Online recruitment documents can function as a vehicle for organizations to reflect their values and present themselves as inclusive. When it comes to interpreting photographs in online recruitment documents, however, organizations need to be aware multiple interpretations of their photographs may be possible. These interpretations may conflict with efforts to convey diversity and inclusion. In a study recently published in the European Accounting Review, Sylvain Durocher, Fran&ccedil;ois Brouard,…
ARC Commitee
ARC Commitee
4 min read
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Exploring the Role of Management Control Anchor Practices in new Product Development

Martin Carlsson-Wall, Lukas Goretzki, Kalle Kraus &amp; Johnny Lind (Stockholm School of Economics) &nbsp; New product development (NPD) is a key activity for organizations to successfully compete and grow because a large amount of the total product cost is determined already during this particular stage. There is hence a lot of pressure on companies to properly manage the NPD process which is also why they usually employ various types of management controls. Researchers have demonstrated…
ARC Commitee
ARC Commitee
3 min read
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Update from the EAA Stakeholder Reporting Committee (formerly Corporate Reporting Committee)

Posted by Ricardo Stachezzini and Laura Girella, on behalf of the EAA Stakeholder Reporting Committee (SRC) In May 2020 the IIRC launched a 90-days consultation process aimed to collect feedbacks and suggestions to inform the revision of &nbsp;the International &lt;IR&gt; Framework (originally launched in December 2013) (https://integratedreporting.org/2020revision/). The SRC submitted its response to the issues raised therein and attached here. The IIRC consultation is structured as follows. A first set of questions (i.e. Q. 1-10)…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
4 min read
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Leveraging the European Restatements Database

This analysis was originally posted by Audit Analytics. Audit Analytics recently released the&nbsp;European Financial Restatements&nbsp;database, filling a void in stakeholders&rsquo; ability to easily analyze restatements in context of the overall global market. The database contains 350 restatements from nearly 300 public companies listed on regulated exchanges in the EEA, UK and Switzerland1&nbsp;since 2018 and provides three unique methods of analyzing data: Restatements by issue Positive / Negative impact Duration of restatement period Using this database,…
Jessica McKeon
Jessica McKeon
4 min read
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Short Selling: A Review of the Literature and Implications for Future Research

Our article accepted for publication in the European Accounting Review (EAR) special issue on literature reviews in accounting provides a systematic review of short selling literature on its information intermediary roles and its influence on accounting, auditing, and other corporate decisions. Our review also identifies some gaps in the short-selling literature and highlights a few inherent challenges that researchers face in their research designs. &nbsp; Short sales occur for a myriad of reasons that roughly…
ARC Commitee
ARC Commitee
3 min read
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