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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
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When investors can talk to firms, is it a meaningful conversation? Evidence from investor postings on interactive platforms

Understanding information dissemination and acquisition in capital markets has been a primary objective in accounting and finance research for decades. Given that obtaining publicly available information in capital markets is not an effortless exercise, a body of studies examine how market participants collect information through various channels. The internet is now the most important platform for market participants to collect information. However, information from the internet may be uninformative or even misleading because the internet…
ARC Commitee
ARC Commitee
4 min read
0
855

Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality

Managers often supplement their GAAP financial reporting with additional voluntary disclosures to provide investors with more tailored and sometimes nuanced insights into their firm’s performance. These disclosures of alternative earnings figures are commonly known as ‘non-GAAP’ earnings. Given that the quality of these disclosures varies, we ask what company governance characteristic(s) might guide an investor whether to trust non-GAAP earnings or not? We focus on board gender diversity. We draw insights from prior research to…
ARC Commitee
ARC Commitee
2 min read
0
855

Update from the EAA Stakeholder Reporting Committee – Response to Exposure Draft ESRS 1 General principles Exposure Draft ESRS 2 General, strategy, governance and materiality assessment disclosure requirements.

Posted by Peter Kajüter, on behalf of the EAA Stakeholder Reporting Committee On 29 April 2022, EFRAG launched a public consultation on 13 Draft EU Sustainability Reporting Standards (ESRS), with a deadline of 8 August 2022. This followed the Corporate Sustainability Reporting Directive (CSRD) proposal, and the letter from Commissioner McGuinness requiring EFRAG to provide Technical Advice to the European Commission in the form of fully prepared draft standards and/or draft amendments to ESRS. These EDs…
EAA Stakeholder Reporting Committee
EAA Stakeholder Reporting Committee
2 min read
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1985

Comment Letter for Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 and S2

July 27, 2022 To: International Sustainability Standards Board, IFRS Foundation From: Professor Charles H. Cho Dr. Blerita Korca Professor Joanna Krasodomska Professor Ian Thomson Professor Gunnar Rimmel Re: Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures Dear members of the International Sustainability Standards Board, We are a group of Professors of Accounting who have been researching in the field of sustainability accounting…
CHARLES CHO
CHARLES CHO
17 min read
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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
1175

Who cites us? Decomposing accounting impact factors

by Jochen Pierk (Erasmus University Rotterdam) Once a year, typically end of June, Clarivate publishes the new journal impact factors. Despite some well-known shortcomings of such metrics (which I am not going to discuss in detail[1]), journal editors typically highlight the new impact factors on their websites and even advertise them on social media (when they increase). So what exactly are impact factors? Impact factors measure the number of citations in the current year of…
JOCHEN PIERK
JOCHEN PIERK
8 min read
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Call for Nominations – Editor of European Accounting Review

The term of the Editor of European Accounting Review, Beatriz Garcia Osma, runs through December 2023. It is the intent of the EAA Publications Committee to have the next Editor appointed by the end of 2022 to allow sufficient time for the transition. The new Editor will start accepting submissions to European Accounting Review as of 1 January 2024. The term of office as editor is four years. The new Editor is expected to guarantee the top quality…
BAHA DIYAROV
BAHA DIYAROV
3 min read
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874

Management controls as creative resources in the co-creation of new products

How do Management Controls (MCs) mediate and stimulate creative co-creation processes like new product development (NPD)?   We address this question in our paper entitled “The Role of Management Controls in New Product Development: Codifying a Collective Source of Creativity” which has recently been published in European Accounting Review.   Drawing on a field study of a German manufacturer undergoing a tremendous restructuring of its NPD process and adopting a knowledge codification perspective, we demonstrate…
ARC Commitee
ARC Commitee
2 min read
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747

How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency

  In many countries, the recent crises like the COVID-19 pandemic or the war in the Ukraine also led to an increase in the level of insolvency risk. In such a situation, regulators and policymakers are most concerned about the build-up of non-performing loans (NPLs) and the resilience of bank balance sheets – many historical examples show that excessive levels of NPLs can seriously endanger financial stability (e.g., in Japan, Italy, Mexico, or Asia). Our…
ARC Commitee
ARC Commitee
4 min read
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658
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