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Article
Publication date: 29 August 2023

Yves Gendron, Luc Paugam and Hervé Stolowy

This essay takes issue with the incommensurability thesis, which assumes that meaningful research work across different paradigms cannot occur. Could it be that the thesis…

200

Abstract

Purpose

This essay takes issue with the incommensurability thesis, which assumes that meaningful research work across different paradigms cannot occur. Could it be that the thesis understates the case for meaningful relationships to develop across paradigms? Is it possible that researchers can authentically and rewardingly collaborate across paradigms and create joint studies published in established journals?

Design/methodology/approach

Based on the observation that interparadigmatic research exists, the authors investigate two questions. How is interparadigmatic research expressed in the accounting research literature? How can we comprehend the process that underlies the development and publication of interparadigmatic research, focusing on cohabitation involving the positivist and interpretive paradigms of research?

Findings

To deal with the first question, the authors focus on two interparadigmatic articles: Greenwood et al. (2002) and Paugam et al. (2021). The authors find each article showcases a dominant paradigm – whereas the role of the other paradigm is represented as secondary; that is, complementing and enriching the dominant paradigm. To address the second question, the authors rely especially on their involvement as coauthors of three interparadigmatic studies, published between 2019 and 2022 in FT50 journals. The authors’ analysis brings to the fore a range of facilitators that fit their experiences, such as the development of cross-paradigmatic agreement within the authorship to cope with the complexity surrounding the object of study, the crafting of methodological compromises (e.g. regarding the number of documents to analyze) and the strategizing that the authorship enacted in dealing with journal gatekeepers.

Originality/value

From the authors’ experiences, they develop a model, which provides a tentative template to make sense of the process by which interparadigmatic research takes place. The model highlights the role of what the authors call “epistemic mediation” in producing interparadigmatic studies.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 January 2004

Hervé Stolowy and Gaétan Breton

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France…

5166

Abstract

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France. The objective of this paper is to provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation. This framework is based on the possibility of wealth transfer between the different stake‐holders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio. The paper also describes the different actors involved and their potential gains and losses. We review the literature on the various techniques of accounts manipulation: earnings management, income smoothing, big bath accounting, creative accounting, and window‐dressing. The various definitions of all these, the main motivations behind their application and the research methodologies used are all examined. This study reveals that all the above techniques have common elements, but there are also important differences between them.

Details

Review of Accounting and Finance, vol. 3 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 27 February 2007

Yuan Ding, Hervé Stolowy and Michel Tenenhaus

The objective of this exploratory paper is to investigate the impact of R&D expenditures on company performance. R&D activities play an essential role in the future economic…

1153

Abstract

Purpose

The objective of this exploratory paper is to investigate the impact of R&D expenditures on company performance. R&D activities play an essential role in the future economic development and financial performance of firms.

Design/methodology/approach

The research design is based on an earnings equation associating earnings with recorded assets, R&D expenditures and selling, general and administrative expenses (proxying for advertising expenses). The paper determines a rate of return on R&D for each given sample of firms in six developed countries.

Findings

The results corroborate previous studies of American companies, which found that reported earnings, adjusted for expensing of R&D, reflect realized benefits from R&D. This study provides further evidence on the positive contribution of R&D activities to future company performance, although this contribution can vary from one country to another.

Research limitations/implications

Being exploratory in nature, this paper suggests several areas for investigation.

Originality/value

With the exception of some American studies, the economic effectiveness of investment in R&D is seldom demonstrated explicitly by the literature, and to the best of our knowledge, there are no existing studies on R&D productivity taking an international approach.

Details

Review of Accounting and Finance, vol. 6 no. 1
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 April 2006

Yuan Ding and Herve Stolowy

This paper aims to investigate the changes in the properties of accounting income published by French listed companies during the 1990s. It also analyzes the impact of certain…

1286

Abstract

Purpose

This paper aims to investigate the changes in the properties of accounting income published by French listed companies during the 1990s. It also analyzes the impact of certain corporate characteristics such as size, international financing, and audit firm, on such changes.

Design/methodology/approach

Multivariate regression is used.

Findings

In French companies, good news has a delayed impact on earnings, as accountants only allow the effect of such news to be recognized gradually in the earnings measure. Conversely, bad news is reflected rapidly in earnings. The results confirm a general upward trend in the degree of conservatism of accounting earnings over the period as a whole. However, except for firm size, none of the corporate characteristics examined can predict a company's accounting earnings properties.

Research limitations/implications

In future studies, it will be interesting to develop and test other possible corporate and/or institutional factors relating to accounting earnings properties.

Practical implications

The paper provides an insight analysis on the evolution of institutional environment in France and its impact on accounting.

Originality/value

First study on properties of accounting income in France.

Details

Review of Accounting and Finance, vol. 5 no. 2
Type: Research Article
ISSN: 1475-7702

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Article
Publication date: 1 October 2001

Hervé Stolowy and Anne Jeny‐Cazavan

IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in order to comply officially with International Accounting…

10931

Abstract

IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in order to comply officially with International Accounting Standards. This appears to be a key statement for the move towards accounting harmonization. The feasibility of this kind of harmonization could be jeopardized if even one standard is “rejected” by companies. In this context, in the wake of the publication of IAS 38 “Intangible assets”, examines the ways that 21 national and two international accounting standards approach intangibles, both in terms of definition and treatment. Shows that there is no conceptual framework commonly accepted and that there is a considerable lack of consistency both inter‐country and intra‐country. This challenges the principle of the acceptability of all international accounting standards by companies that wish to or are required to apply IASs. The disharmony highlighted by the advent of IAS 38 could be a sign of the failure of international accounting harmonization.

Details

Accounting, Auditing & Accountability Journal, vol. 14 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 9 October 2020

Chiraz Ben Ali

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Book part
Publication date: 9 October 2020

Iva Charlopova, Paul Andon and Clinton Free

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 30 April 2019

Habib Ahmed, Faruq Arif Tajul Ariffin, Yusuf Karbhari and Zurina Shafii

Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic…

1762

Abstract

Purpose

Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah compliance. The purpose of this paper is to assess the de jure harmonisation between the disclosure requirements of the IFRS-based Malaysian Accounting Standards (MAS) and those of the AAOIFI.

Design/methodology/approach

Using Malaysia as a case study, the paper examines the extent of the de jure congruence between the IFRS-based MAS and AAOIFI’s Financial Accounting Standard No 1 (FAS1), which is considered to be one of the key disclosure standards for Islamic banks. We employ leximetrics and content analysis to analyse these accounting standards and the additional guidelines introduced by the Malaysian Accounting Standards Board (MASB) and the Central Bank of Malaysia (Bank Negara Malaysia, BNM) to identify the gaps between different tiers of MAS and FAS1.

Findings

The study finds that de jure congruence between the IFRS-based MAS and AAOIFI standards has improved through the introduction of additional accounting guidelines by both the MASB and the banking regulator, BNM. However, some gaps remain between the two standards. These gaps may be difficult to completely eliminate due to differences in the fundamental principles underlying the development of both standards.

Originality/value

While some studies have explored the de facto congruence between AAOIFI accounting standards and others, this paper is the first, to the best of the authors’ knowledge, to examine the de jure congruence between those standards with the IFRS-based MAS.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 May 2017

Ece Acar and Serdar Ozkan

The purpose of this paper is to illustrate the extent of disclosure of provisions reported under IAS 37 provisions, contingent liabilities and contingent assets and explore the…

1114

Abstract

Purpose

The purpose of this paper is to illustrate the extent of disclosure of provisions reported under IAS 37 provisions, contingent liabilities and contingent assets and explore the relation between provisions and corporate governance.

Design/methodology/approach

The current research utilizes a panel data analysis using a sample of 1,078 firm-year observations from Borsa Istanbul between the years 2005 and 2010.

Findings

Overall findings indicate that 62 percent of 1,078 firm-year observations recognize provisions, and among those, only 32 percent provide IAS 37’s full disclosure requirements. Firms that recognize provisions have larger board of directors and are more likely to be characterized with concentrated ownership and institutional owners. Also, firms with larger board of directors, greater independence and concentrated ownership have higher total provision/total debt ratios. Finally, firms that make full disclosure of provisions are more likely to have larger boards, higher ownership concentration and institutional owners and less likely to have CEO duality.

Research limitations/implications

As with all research, there are several limitations of this study. The study suffers from a lack of literature about provisions under IAS 37. The lack of literature directly focusing on provisions or IAS 37 appears to be one of the main limitations as well as one of the main contributions. Since this study focuses on one country, the comparison is not possible. Further research may contribute to literature by the use of other emerging economy’s capital market data. Moreover, further research can cover any other mandatory disclosure information specified in IASs/IFRSs and can provide comparative results about the compliance and strictness of the mandatory disclosure regime.

Practical implications

This study can be of interest to government, investors, business management, regulatory bodies, educators, researchers, accountants, auditors and scholars particularly in the field of accounting by seeking to make theoretical and practical contributions in the area of accounting disclosures and also serves as benchmark for future researches on corporate disclosures. Also this study provides significant insights to accounting regulators who set disclosure requirements.

Originality/value

Accurate corporate reporting is a necessary tool for the short- and long-term survival of the firms, hence the capital markets. Studying the level of disclosure will enable us to have additional insights about corporate reporting and will enhance the understanding of the nature of corporate reporting in developing countries. Disclosure practices by developing countries were empirically investigated in the past; however, the relation between provisions under IAS 37 and corporate governance has been unexplored in the literature. Thus, to the best of the authors’ knowledge, this is a pioneering research on provisions and corporate governance structure.

Details

EuroMed Journal of Business, vol. 12 no. 1
Type: Research Article
ISSN: 1450-2194

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