Journal of Accounting Literature: Volume 34 Issue 1

Corporate social responsibility research in accounting

Xiaobei ‘‘Beryl’’ Huang, Luke Watson

We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that…

Accounting conservatism: A review of the literature

George W. Ruch, Gary Taylor

We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing…

Aggregate earnings and why they matter✩

Ray Ball, Gil Sadka

The accounting literature has traditionally focused on firm-level studies to examine the capital market implications of earnings and other accounting variables. We first develop…