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Latest Blogs

The Blog section facilitates scholarly reflections on timely topics. It also welcomes informed opinions and actively encourages practitioner and policy perspectives, including those with strong viewpoints. You can find three types of blogs:

  • “Research”: blogs based on recently published papers as well as working papers addressing timely topics.
  • “Education”: blogs related to teaching ideas, tips or issues.
  • “Impact and Engagement”: blogs through which members can share their perspectives on academic topics.

At the moment of preparing the blog, you may want to use one of the three categories to increase the visibility and access,

Moreover, an informal style is welcome and you may want to keep it within approximately 400 words.

Submissions to the Blog section are welcome at all times from EAA members. For further inquiry, you can contact Evisa Mitrou (e.mitrou@qmul.ac.uk).

Real effects of disclosure regulation

Corporate disclosure regulation traditionally intends to enhance firms’ information environments, render capital markets more efficient, and improve resource allocation. Recent years have brought many examples of additional or tightening disclosure requirements – but also some rare instances of de-regulation. However, some of these new regulatory initiatives appear different in two important respects: First, some address the needs of audiences other than capital market participants. For example, corporate social responsibility reporting targets NGOs, consumers, and the…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
0
1779

Risk research in accounting

Risk is a fundamental concept in finance and finance research. However, there has been less discussion of the relevance of risk to accounting and accounting research. My perspective is there is considerable for scope risk-related accounting research to be undertaken that can be academically valuable and have the potential for impact.  This short blog post is the first in a series and my hope is to encourage wide discussions of risk that result in more risk research in the field of accounting.
PHILIP LINSLEY
PHILIP LINSLEY
< 1 min read
0
2029