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The pooling method of accounting for business combinations was banned in the USA in 2001 and by the International Accounting Standards Board (IASB) in 2004. Although the US ban was controversial, the IASB ban received much less opposition. We review comment letters to the IASB and discuss...
This study examines whether the earnings response coefficient (ERC) is conditional on the transparency of corporate governance (CG) in emerging markets. Using 81 of the top 100 Chinese firms that are listed either in mainland China or in Hong Kong, we find that the level of governance...
This paper investigates the impact of the mandatory IFRS adoption on the value relevance of earnings on the Bucharest Stock Exchange, at a time when the EU did not have an official position regarding IFRS. Findings suggest that the implementation of IFRS has increased the contemporaneous...
This paper examines the determinants of applying value-based performance measures like economic value added (EVA) and the impact of applying these measures on firms' returns. Our research design exploits a unique situation in Germany, where a regulatory change requires firms to describe their...
This study explores the prevalence of outsourcing in the Australian public sector and evaluates outsourcing success in respect to the achievement of specific strategic and operational outcomes. The study also examines the association between an integral component of management control systems...
This article presents a descriptive and analytical study of the audit reports harmonisation phenomenon initiated by supranational organisations, such as the IFAC and the European Union. These organisations played a very significant role in the modelling and the alignment of the practices of...
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