Meditari Accountancy Research: Volume 28 Issue 2

Ironies of narrative accounting research and the case for professional accounting judgement in accounting scholarship

Brian A. Rutherford

This paper aims to advance the case for accounting scholars possessing substantial professional accounting expertise to use judgement drawing on that expertise…

The effects of the credit selection criteria on non-performing loans: Evidence on small and large banks in Italy

Francesco Campanella, Francesco Gangi, Mario Mustilli, Luana Serino

This paper aims to deal with the perceptions of banks’ managers about some criteria for assessing creditworthiness related to firms and how these criteria affect non-performing…

Revenue-expense versus asset-liability model: The impact on the earnings attributes of non-financial private firms

Nicola Moscariello, Fabio La Rosa, Francesca Bernini, Pietro Fera

The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes.

The (in)coherence in accounting for goodwill: Implications for a revision of international accounting standards

Stefano Garzella, Salvatore Ferri, Raffaele Fiorentino, Francesco Paolone

In the process of harmonizing International Accounting Standards (IAS/IFRS), scholars and standard setters still need to overcome unresolved issues related to both goodwill…

Corporate tax planning and corporate tax disclosure

Mahfoudh Hussein Mgammal

This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling…

Accounting for certified emission reductions (CERs) in India: An analysis of the disclosure and reporting practices within the financial statements

Praveen Kumar, Mohammad Firoz

The purpose of this paper is to analyse the certified emission reduction (CERs) disclosure and reporting practices followed by Indian firms.

Learning preferences in accounting education: a focus on the role of visualization

Enrico Bracci, Mouhcine Tallaki, Monia Castellini

In accounting education studies, there is increasing interest in using teaching visual tools and contents. However, research about the pedagogical benefits of visual in education…