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Accounting

In this subdiscipline: 11,663 papers

Discipline summary

The process of representing business transactions in financial reports.Kate Mooney

A system for providing quantitative, financial information about economic entities that is useful for making sound economic decisions. Accounting is often called the language of business because it provides the means of recording and communicating business activities and the results of those activities. W. Steve Albrecht, James D. Stice, Earl K. Stice, Monte R. Swain

Popular papers

  1. Financial reporting and disclosure are potentially important means for management to communicate firm performance and governance to outside investors. We provide a framework for analyzing managers' reporting and disclosure decisions in a capital…
  2. Researchers have used various measures as indications of "earnings quality" including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement releases.…
  3. We review research from the 1990s that examines the determinants and consequences of accounting choice, structuring our analysis around the three types of market imperfections that influence managers' choices: agency costs, information asymmetries,…
  4. I interpret conservatism as resulting in earnings reflecting ‘bad news’ more quickly than ‘good news’. This interpretation implies systematic differences between bad news and good news periods in the timeliness and persistence of earnings. Using…
  5. This paper evaluates alternative accrual-based models for detecting earnings management. The evaluation compares the specification and power of commonly used test statistics across the measures of discretionary accruals generated by the models and…
  6. This paper explains that value relevance research assesses how well accounting amounts reflect information used by equity investors, and provides insights into questions of interest to standard setters. A primary focus of financial statements is…

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