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post EAA Congress 2023

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post EAA Congress 2022

Hello world!

Welcome to EAA Sites. This is your first post. Edit or delete it, then start writing!
post ARC

Recording of webinar: The price of time - discounting in financial reporting

RECORDINGS | EAA, EFRAG ICAS joint webinar: The price of time - discounting in financial reporting - 9/07/21 Stakeholders can now watch the recordings of the EAA, EFRAG ICAS joint webinar: The price of time: discounting in fiancial reporting held on Friday 9 July. Through the event academics and experts debated the issue of discounting in financial reporting. Read the complete news EFRAG - European Financial Reporting Advisory Group AISBL-IVZW 35 Square de Meeûs - B-1000 Brussels http://www.efrag.org/  
post ARC

A Theory of ‘Why and How’ Audit Firms Choose to Specialize

In a recent study, published in the European Accounting Review (EAR), Ronen Gal-Or and Esther Gal-Or examine analytically the strategic path auditors take towards becoming industry specialists in terms of their investments in the acquisition of industry specific knowledge and their pricing behavior. A large body of empirical research examines whether and under what conditions industry specialist auditors provide a quality differentiated product (e.g. Balsam, Krishnan and Yang 2003; Reichelt and Wang 2010; Minutti-Meza 2013; Francis…
post ARC

The Value Relevance of Corporate Investment in Carbon Abatement: The Influence of National Climate Policy

Massive investment is required to achieve the ambitious goal of the Paris Agreement to ensure that the rising global temperature in this century is kept well below 2°C above the preindustrial level (IPCC, 2018). Although the literature on carbon accounting is growing, studies on the valuation impact of firms’ carbon abatement investment (CAI) are scarce, and the influence of country-specific climate policies is largely underexplored. We draw on both the benefit and cost perspectives of…
post ARC

Do Risk Disclosures Matter for Bank Performance? A Moderating Effect of Risk Committee

In the aftermath of the GFC, there have been increased efforts by policy makers and professional bodies to improve risk governance mechanism. There has been considerably much regulatory and academic speculation that excessive risk-taking in the financial sector played a critical role in the GFC. Consequently, recommendations have been made in several policy documents for an overarching risk management framework, highlighting the need for banks to implement a risk committee. However, the issue now, is…
post ARC

Taking Outlier Treatment to the Next Level

By Joachim Gassen (Humboldt University Berlin, TRR 266 “Accounting for Transparency”) and David Veenman (University of Amsterdam) “To reduce the impact of outliers on our findings, we winsorize the dependent and independent variables at the top and bottom percentile.” If you do empirical archival research in accounting and/or corporate finance, we bet that you have read and written such a sentence many times throughout your career. We know that outliers exist and that we have…
post ARC

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality

The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality Can employee representatives, i.e. directors on corporate boards appointed by employees, have an effect on earnings quality? Yes, probably. This is what Conny Overland and Niuosha Samani document in a recent article in the European Accounting Review (EAR). Several European countries have put in place legislation that allows employees to be represented on the boards of directors. Recently the introduction, or strengthening,…
post ARC

EFRAG’s 2020 Annual Review

Dear EFRAG contributor, We are happy to share with you EFRAG’s 2020 Annual Review. The highlights include EFRAG’s work on:   Sustainability reporting: Project on Reporting on Non-financial Risks and Opportunities and the Linkage to the Business Model EU Sustainability Reporting Standards   Financial reporting: IFRS 17 Insurance Contracts – closure at last Primary Financial Statements Goodwill and Impairment The Annual Review also introduces you to our research projects notably: Crypto-assets and liabilities Intangibles Despite…
post ARC

Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities

Covid-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. Charl de Villiers and I discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting.  We show how COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need to…