MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap
ิInterdependence and accounting information exchanges in inter-firm relationships
“Management accountants must learn to speak in the language of the business to be better business partners.”
Accounting complexity, misreporting, and the consequences of misreporting
I examine whether accounting complexity in the area of revenue recognition increases the probability of restating reported revenue. I measure revenue recognition complexity using the number of words and recogn...
10 Jahre Finance Transformation bei Henkel – eine Bilanz
Modeling accounting year dependence in runoff triangles
Typically, non-life insurance claims data is studied in claims development triangles which display the two time axes accident years and development years. Most stochastic claims reserving models assume indepen...
Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship
This paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (...