Register to attend the 2021 EAR Annual Conference

Analyst Revenue Forecasts and Firm Revenue Misstatements

In a recent study, published in European Accounting Review, Stephanie Hairston and I, examine whether analyst revenue forecasts induce or deter revenue misstatements.

Increasingly, analysts provide forecasts of financial items in...

How changing perceptions and priorities shape corporate reporting

In 2015, Siemens took stakeholders and observers by surprise by drastically reducing the content of their annual report. “Less is more” was their answer to...

Qualitative research interviews using online video technology – challenges and opportunities

Qualitative researchers may struggle to organise face-to-face interviews, because of Covid19-related travel restrictions and...

Goodwill accounting: The perennial quest

A reform of goodwill accounting should make the prospects and performance of M&A deals transparent - good governance and strict enforcement are essential for this.

It has always been doubted that derivative...

The Effect of Cost Stickiness on Peer-Based Valuation Models

In a recent study, published in European Accounting Review (EAR), Niklas Kreilkamp, Sophie Teichmann and Arnt Wöhrmann examine the effect of cost stickiness on corporate valuation using peer-based valuation.

Peer-based...

Let’s put sustainability back into the sustainability reporting debate

Main points: presents three possible scenarios as to how “sustainability” reporting might develop; the current direction will not facilitate harmonisation or sustainable development; a modification will facilitate both; taking a...

IAASB PUBLIC CONSULTATION OPENS FOR PROPOSED NEW STANDARD FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES

Gender in the Accounting Profession - announcement

The EAA Virtual Activities Committee is delighted to host a Roundtable Conversation on “Gender in the Accounting Profession”, which will take place on Zoom, on September 22, 2021 at 4.00pm CEST. Registration is...

EFRAG Calls on the likely developments in financial reporting

Posted by: ARC Team