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The real consequences of classification shifting: Evidence from the efficiency of corporate investment

In our study, we investigate the real consequences of classification shifting (CS), a form of earnings management, by examining its effect on corporate investment efficiency. CS refers to the deliberate and improper inclusion of core expenses in negative special items (Joo & Chamberlain, 2017) and represents a form of non-bottom-line profit manipulation that increases core earnings without affecting bottom-line profit (e.g., Haw et al., 2011; Joo & Chamberlain, 2017; McVay, 2006). Firms have incentives to…
ARC Commitee
ARC Commitee
4 min read
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741

The IECJ invites submissions for the 2023 Case Writing Competition on (1) Social and/or Environmental Sustainability and (2) Data Analytics.

The IMA Educational Case Journal (IECJ®) is a quarterly, online journal whose mission is to publish for management accounting and related fields: Teaching cases Research related to case writing or teaching with cases   The case studies in this journal provide an educational resource rich in detail to reflect current problems and complexities characteristic of today’s dynamic business environment. It aims to facilitate interaction between financial professionals and educators. IECJ is listed in the Cabell’s Directory of…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
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785

Accounting Research in Central & South America

Within the series of virtual conversations on “Diversity and Equity”, the European Accounting Association (EAA) Virtual Activities Committee is delighted to invite you to the event “Accounting Research in Central &amp; South America”, which will take place on Zoom, on April 19th, 2023, at 2:15 – 3:45 pm CET. Registration is free and open here. Central &amp; South America consists of a diverse set of countries that nonetheless face common political, economic, and social problems; among these, high…
BAHA DIYAROV
BAHA DIYAROV
6 min read
0
766

EAA ARC International PhD Visit Scheme – An experience

My name is Giannis Lessis, and I am a Ph.D. student at the Athens University of Economics and Business (AUEB). During the Autumn semester of 2022/2023, I was a research visitor at Lancaster University (LUMS) supported by EAA ARC Ph.D. International Visit Scheme. The experience was outstanding, and I highly recommend whoever else is interested in pursuing it. The benefits of the Ph.D. visit are numerous and on multiple levels. First, I developed my Ph.D.…
ARC Commitee
ARC Commitee
2 min read
0
765

#callforpapers 14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain)

#callforpapers 14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain). For further details, visit the conference website: https://www.upo.es/congresos/csear-spain2023?fbclid=IwAR1KhDOtEfOb4-k-TbuW63ZGoNyHNVj8J5PM6pxzwGAYzPR8bDfP3_50YVQ
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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924

Academic Empathy Dialogue: “Theory and theorizing in accounting”

The EAA Virtual Activities Committee is pleased to announce a new Academic Empathy Dialogue on the topic of “theory and theorizing in accounting” hosting Alfred Wagenhofer (University of Graz) and David Cooper (University of Alberta), mediated by Eija Vinnari (Tampere University). The event will take place on Zoom on March 14th at 5:00pm Brussels time. The recording is available here. The notions of theory and theorizing continue to spark debate among accounting scholars. One persistent…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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1682

14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain)

#callforpapers 14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain). For further details, visit the conference website: https://www.upo.es/congresos/csear-spain2023 &nbsp;
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
0
752

Big Data: game changer for business processes and management accounting

Recent study uses experimental and textual analyses to understand how managers use big data, e.g., social media, relative to traditional data in their budgeting procedures. In a period of substantial technological change, big data is a game changer for multiple business processes, including management accounting.   Big data and downwards forecasts A recent study from the University of St.Gallen, Monash University, Laval University and the University of Melbourne asked: Do managers utilise information collected via…
ARC Commitee
ARC Commitee
2 min read
0
593

7 observations from a literature review on performance measurement

What drives the use of performance measurement (PM) systems in the public sector? And what are the effects of PM use? In a recent study in Financial Accountability &amp; Management (Van der Kolk, 2022, open access), I address these questions. I do so by reviewing survey papers on public sector PM published in all major accounting outlets, i.e., 3, 4, and 4* journals from the ABS journal list (2018). In this blog, I highlight seven…
Berend van der Kolk
Berend van der Kolk
7 min read
0
1119

Publication outcomes after presenting at the EAA Annual Congress

by Edith Leung and Jochen Pierk December 2022 One of the most visible activities of the EAA is the Annual Congress, which provides a forum for academics to meet and discuss research. Although the Congress serves many important purposes, such as symposia and networking, a key reason for many academics to attend is to present and receive feedback on ongoing research in one of the scientific sessions. The aim of these sessions is to help…
JOCHEN PIERK
JOCHEN PIERK
11 min read
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