Journal of Applied Accounting Research: Volume 17 Issue 1

Accrual-based and real earnings management before and after IFRS adoption: The case of Greece

Aikaterini C. Ferentinou, Seraina C. Anagnostopoulou

The purpose of this study is to examine the use of accrual-based vs real earnings management (EM) by Greek firms, before and after the mandatory adoption of International…

Sensemaking of post-acquisition changes in accounting and control

Sinikka Moilanen

The purpose of this paper is to explore how softer issues such as emotions function in the alignment of a management accounting and control system (MCS) following an international…

The expectation differences among stakeholders in the financial valuation fitness of auditors

James Anthony DiGabriele

The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial…

Intellectual capital reporting, leadership and strategic change

Richard Slack, Matthias Munz

A change in leadership can signal a shift in corporate strategy to drive future value creation. To help achieve this, a different emphasis may be placed upon the intellectual…

The information content of small business earnings

Ramzi Benkraiem

This paper starts from the observation that small businesses in France report a significant fraction of their net income in the form of non-core earnings. Consequently, the…

The moderating effects of environmental risk of the industry on the relationship between corporate environmental and financial performance

Natalia Semenova, Lars G. Hassel

Industries differ in their environmental impacts, such as emissions, water and energy use, fuel consumption and hazardous wastes, which will have implications for how…