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The 2017 Sveriges Riksbank Prize in Economic Sciences in Memory of Alfred Nobel has been awarded to Richard H. Thaler of the University of Chicago "for his contributions to behavioral economics." Thal...
I'd like to thank Minister Fedeli and the government of Italy for their warm welcome and exceptional work hosting the G7 Science Ministerial here in Turin. It has been my pleasure to represent the U.S...
This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as...
Determining which attributes may be employed for predicting the market capitalization of a business firm is a challenging task which may benefit from research intersecting principles of accounting and...
The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint Financial Statement Presentation project, are reconsidering the basic format of fina...
The article presents a discussion of issues raised in the article "The effect of financial statement information proximity and feedback on cash flow forecasts" by Frank D. Hodge, Patrick E. Hopkins, a...
This paper investigates whether managers’ presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as...
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic m...
中山大学基础会计学英文课件Lesson 4 Adjusting Accounts for Financial Statement
As Executive Director of the International Center for Finance at the Yale School of Management, I am pleased to announce the introduction and publication of the Yale School of Management-Chinese Cente...
Application of IAS 41 Agriculture is controversial. There is a lack of re­search in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...

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