The usefulness of financial accounting information: evidence from the field
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- Cascino, Stefano & Daske, Holger & Defond, Mark & Florou, Annita & Gassen, Joachim & Hung, Mingyi, 2023. "Reflections on the 20-year anniversary of worldwide IFRS adoption," LSE Research Online Documents on Economics 120205, London School of Economics and Political Science, LSE Library.
- Cascino, Stefano, 2021. "Discussion of: the state expropriation risk and the pricing of foreign earnings," LSE Research Online Documents on Economics 112473, London School of Economics and Political Science, LSE Library.
- Paula Monteiro, Albertina & Vale, Joana & Leite, Eduardo & Lis, Marcin & Kurowska-Pysz, Joanna, 2022. "The impact of information systems and non-financial information on company success," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
- Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
- Koonce, Lisa & Mongold, Cassie & Quaid, Laura & White, Brian J., 2024. "Experimental research on standard-setting issues in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).
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More about this item
Keywords
decision usefulness; financial reporting objectives; earnings management; corporate governance; investment professionals; relevance; representational faithfulness;All these keywords.
JEL classification:
- G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2021-11-15 (Accounting and Auditing)
- NEP-CFN-2021-11-15 (Corporate Finance)
- NEP-EXP-2021-11-15 (Experimental Economics)
- NEP-HRM-2021-11-15 (Human Capital and Human Resource Management)
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