This cumulative doctoral thesis consists of three papers that deal with the role of one specific European accounting player in the international accounting stan

The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has

A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting St

Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968