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Original Articles

The deteriorating usefulness of financial report information and how to reverse it

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (12)

Richard Barker & Colin Mayer. (2024) Seeing double corporate reporting through the materiality lenses of both investors and nature*. Accounting Forum 0:0, pages 1-31.
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Facundo Mercado, Silvina Rubio & Mariano Scapin. (2023) The Role of Accounting Quality During Mutual Fund Fire Sales. European Accounting Review 0:0, pages 1-27.
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Reuben Segara, Bochen Wu & Juan Yao. (2023) To Herd or Not to Herd: Do Intangible Assets Affect the Behavior of Financial Analyst Recommendations?. Journal of Behavioral Finance 24:1, pages 97-110.
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Niclas Hellman. (2022) Discussion of ‘Accounting for intangible assets: suggested solutions’. Accounting and Business Research 52:6, pages 631-640.
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Richard Barker, Andrew Lennard, Stephen Penman & Alan Teixeira. (2022) Accounting for intangible assets: suggested solutions. Accounting and Business Research 52:6, pages 601-630.
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Ozlem Arikan. (2022) The effect of boilerplate language on nonprofessional investors’ judgments. Accounting and Business Research 52:4, pages 417-442.
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Andrei Filip, Alessandro Ghio & Luc Paugam. (2021) Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market. Accounting and Business Research 51:4, pages 421-456.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Ana Simpson & Ane Tamayo. (2020) Real effects of financial reporting and disclosure on innovation. Accounting and Business Research 50:5, pages 401-421.
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Baruch Lev. (2019) Ending the Accounting-for-Intangibles Status Quo. European Accounting Review 28:4, pages 713-736.
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Niamh M. Brennan & Doris M. Merkl-Davies. (2018) Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context. Accounting and Business Research 48:5, pages 553-577.
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Thomas Selleslagh & Stefanie Ceustermans. The Usefulness of Financial Reporting Quality in the Access to Bank Debt for Private Firms. Accounting in Europe 0:0, pages 1-27.
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Articles from other publishers (102)

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Henri Hussinki, Tatiana King, John Dumay & Erik Steinhöfel. (2024) Accounting for intangibles: a critical review. Journal of Accounting Literature.
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Augustine Donkor, Terri Trireksani & Hadrian Geri Djajadikerta. (2024) Incremental value relevancies in the development of reporting of sustainability performance. Journal of Corporate Accounting & Finance.
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Yuqian Zhang, Juergen Seufert & Steven Dellaportas. (2023) Probability estimation in accounting: subjective numeracy matters. Journal of Applied Accounting Research 25:1, pages 60-80.
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Min Wang. (2024) Analysis of the innovation path of financial accounting education model from the perspective of integration of industry and education. Applied Mathematics and Nonlinear Sciences 9:1.
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Olesia Lemishovska. (2023) Methodological tools in the processes of income and expenditure accounting: Contemporary discussions and developments in Galicia at the turn of the century. Economics Entrepreneurship Management 10:2, pages 35-47.
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George Liagouras. (2023) Beyond corporate financialization: From global value chains to the conundrum of intangible investments. Competition & Change 27:5, pages 685-706.
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Yezen Kannan, Ashraf Khallaf, Kimberly Gleason & Ibrahim Bostan. (2023) The relationship between R&D intensity, conservatism, and management earnings forecast issuance. Advances in Accounting 62, pages 100662.
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Z. Oleksich & A. Yaroshyna. (2023) Method of calculating the integral indicator of transparency of Ukrainian banks. Bulletin of V. N. Karazin Kharkiv National University Economic Series:104, pages 31-36.
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Thomas A. Lee. (2023) On the Asset-Liability, Revenue-Expense Tension in Financial Accounting. Accounting Historians Journal 50:1, pages 69-75.
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Yuveshna Gowry, Ushad Subadar Agathee & Teerooven Soobaroyen. (2023) IFRS and the evolution of value relevance: evidence from an African developing country. Journal of Financial Reporting and Accounting.
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Anthony Appleton, Andreas Barckow, Christine A. Botosan, Yasunobu Kawanishi, Atsushi Kogasaka, Andrew Lennard, Linda Mezon-Hutter, Joy Sy & Rebecca Villmann. (2023) Perspectives on the Financial Reporting of Intangibles. Accounting Horizons 37:1, pages 1-13.
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Stephen Penman. (2023) Accounting for Intangible Assets: Thinking It Through. Australian Accounting Review 33:1, pages 5-13.
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Mei Yang, Ming K. Lim, Yingchi Qu, Xingzhi Li & Du Ni. (2023) Deep neural networks with L1 and L2 regularization for high dimensional corporate credit risk prediction. Expert Systems with Applications 213, pages 118873.
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Shefei Ma & Weiguo Zhang. (2023) How to improve IFRS for intangible assets? A milestone approach. China Journal of Accounting Research 16:1, pages 100289.
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Rongjiang Cai, Tao Lv, Cheng Wang & Nana Liu. (2023) Can Environmental Information Disclosure Enhance Firm Value?—An Analysis Based on Textual Characteristics of Annual Reports. International Journal of Environmental Research and Public Health 20:5, pages 4229.
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Du Ni, Ming K. Lim, Xingzhi Li, Yingchi Qu & Mei Yang. (2022) Monitoring corporate credit risk with multiple data sources. Industrial Management & Data Systems 123:2, pages 434-450.
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Yiran Kang. (2023) Financial Reporting Around Private Firms’ Equity Offerings. SSRN Electronic Journal.
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Chen Zhang, Xinmiao Zhou & Jiaqing Wang. (2022) A Financial Risk Early Warning of Listed Companies Based on PCA and BP Neural Network. Mobile Information Systems 2022, pages 1-11.
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Francisca Pardo & Begoña Giner. (2022) Is goodwill impairment disclosure used as an impression management strategy?. Baltic Journal of Management 17:4, pages 429-446.
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Bilal Kimouche. (2022) Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk. Folia Oeconomica Stetinensia 22:1, pages 111-129.
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Ellie Norris, Shawgat Kutubi & Steven Greenland. (2022) Accounting and First Nations: A Systematic Literature Review and Directions for Future Research. Australian Accounting Review 32:2, pages 156-180.
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M. V. Rodchenkov. (2022) Problems of national accounting systems transformation under the auspice of IFRS and their impact on the accounting process cost. Moscow University Economics Bulletin:3, pages 22-42.
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Elżbieta Izabela Szczepankiewicz, Windham Eugene Loopesko & Farid Ullah. (2022) A Model of Risk Information Disclosures in Non-Financial Corporate Reports of Socially Responsible Energy Companies in Poland. Energies 15:7, pages 2601.
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Aboubakar Mirza & Javaria Abbas. (2022) Value Relevance of Financial Information in Malaysian Listed Firms: Real Earnings Management’s Perspective. Journal of Accounting and Finance in Emerging Economies 8:1.
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Mikhail V. RODCHENKOV. (2022) Problems of ensuring the reliability and comparability of international financial statements in conditions of creeping (moderate) inflation. Finance and Credit 28:3, pages 653-698.
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WALLY Smieliauskas, RUSSELL Craig & JOEL Amernic. (2022) Elevating Financial Reporting Beyond a Mere Compliance Instrument * . Accounting Perspectives 21:1, pages 61-100.
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Tami Dinh & Wolfgang Schultze. (2022) Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany. Journal of International Accounting, Auditing and Taxation 46, pages 100446.
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Kim T. Baumgartner, Carolin A. Ernst & Thomas M. Fischer. (2020) How Corporate Reputation Disclosures Affect Stakeholders’ Behavioral Intentions: Mediating Mechanisms of Perceived Organizational Performance and Corporate Reputation. Journal of Business Ethics 175:2, pages 361-389.
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O. Lemishovska & I. Mazur. (2021) Theoretical and methodological principles for accounting reflecton of goodwill: dialectics of development and directions of improvement. Economics, Entrepreneurship, Management 8:1, pages 59-68.
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Libor Závodný. (2021) Relevance versus Reliability Trade-off in Financial Reporting among Companies Listed at Visegrad Group Stock Exchanges. European Financial and Accounting Journal 16:1, pages 7-24.
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Syed Zulfiqar Ali Shah, Saeed Akbar, Sardar Ahmad & Andrew W. Stark. (2019) Advertising, Earnings Prediction and Market Value: An Analysis of Persistent UK Advertisers. British Journal of Management 32:2, pages 283-305.
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O Lemishovska. (2020) Intangible values in the accounting theoretical and applied sphere of the eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse. Economics, Entrepreneurship, Management 7:2, pages 78-90.
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Brian A Rutherford. (2020) Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation. Philosophy of Management 19:4, pages 499-523.
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Mutalib Anifowose, Salihin Abang & Muntaka Alhaji Zakari. (2020) Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent. Asian Review of Accounting 28:4, pages 567-589.
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Kee H. Chung, Oliver Kim, Steve C. Lim & Sean Yang. (2020) A New Metric of Market Underreaction to Earnings Announcements: An Empirical Test*. Asia-Pacific Journal of Financial Studies 49:4, pages 517-547.
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Sagi Akron, Ronen Barak & Roi D. Taussig. (2020) Dividend announcements signaling role in financial reporting certification. Journal of Corporate Accounting & Finance 31:3, pages 135-149.
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O Lemishovska. (2020) Accounting balance as a historical category: the contribution of scientists to the halicy of the second half of the XIX- first half of the XX century in the development of balance science. Economics, Entrepreneurship, Management 7:1, pages 63-74.
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Thorsten Sellhorn. (2020) Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene FragenMachine Learning and Empirical Accounting Research: Some Findings and Open Questions. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 72:1, pages 49-69.
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O Lemishovska. (2019) Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX - first half of the XX century). Economics, Entrepreneurship, Management 6:2, pages 105-114.
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Ekaete Efretuei, Rekha Rao-Nicholson & Di Mao. (2022) Disclosure Attributes, IFRS and Business Acquisitions: Evidence from Emerging- Market Multinationals’ Cross-Border Acquisitions. SSRN Electronic Journal.
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Tami Dinh & Wolfgang Schultze. (2021) Accounting for R&D on the Income Statement? Evidence on Non-Discretionary vs. Discretionary R&D Capitalization Under IFRS in Germany. SSRN Electronic Journal.
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