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The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies.

The influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well as the within and between country harmonisation of accounting practices is investigated through an event type study. These investigations are conducted using a McNemar test with Bowker extension as well as the Split C‐Index with a newly developed bootstrapping significance testing methodology.

This study demonstrates that the mandatory IFRS adoption in the analysed countries is linked to a significant harmonisation of DT and GW accounting practices between AUS, HK and the UK. Furthermore, the increase of adequate accounting policy information in the financial reporting documents of UK firms over the period of this study is identified as an important harmonisation accelerator.

This study adds to the prior literature due to its focus on the mandatory IFRS adoption within the analysed countries. Furthermore, the introduction of two newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature.

The purpose of this research is to examine the accounting output of the reformed financial accounting system of municipalities in Belgium, particularly in Flanders. For the first time ever in Belgian governments, an accounting reform transferred from business accounting was imposed. The research hypothesizes that the level of material comparability of the accounting output is very poor in spite of the strict accounting regulations. The empirical results indicate that the annual accounts are actually incomparable in many respects and that these problems cannot be explained away by a lack of experience.

This study has been carried out to reveal the advantages of harmonization of accounting practices in Saudi Arabia. It deals with the process and the degree in accounting harmonization already taking place, and with analyzing the best option for Saudi Arabia to achieve accounting harmonization. A survey of accounting practices in Saudi Arabia is made of the consistency and change in measurement methods used over the period 2000‐2002. Two statistical tools are used. The Chi‐square test is used to assess whether the measurement practices by companies in Saudi Arabia are significantly different and the C‐index is used to find the degree of harmonization within Saudi Arabia in order to determine what factors appear to have influenced comparability.

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and debt leverage) are examined as possible determinants of firms' accounting choices concerning non‐current asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. (1995) between‐country and within‐country C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.

The academic–practitioner gap has been a widely discussed and well-established issue. Despite numerous studies conducted in this area, empirical evidence reveals that the gap is widening and also emphasizes the exigency to bridge this gap. Hence, the purpose of this study is to propose an acceptable solution that will fill this lacuna.

The study adopts the qualitative research methodology and was based on the system theory (ST) and the institutional theory (IT). Interviews, based on a semi-structured questionnaire, were conducted, focusing on three categories, namely individuals with solely academic experience, individuals with both academic and industrial exposure and business leaders. The unit of analysis was the individual.

The study, which unearthed some rich and challenging evidence from the respondents, reveals that gaining industrial exposure and working on continuous professional development are vital for academics to narrow or even close this gap. In addition, serving as apex members at board level or in professional bodies, serving global organizations as lead consultants and working on research collaborations are other important dimensions for academics.

This study introduces an emerging model named the “Pentagon Model” and develops a corporate index (C-index) for academics to earn, similar to the h-index. The study also explains the operationalization of the C-index based on the proposed algorithm. Hence, it is the envisaged that this study will change the landscape of the academic sphere in practical terms.

This study was carried out with the sole intention of bridging the gap between academics and practitioners. The proposed model and the index, which were developed by the author purely based on the outcome of this study, pave the way for many future research studies, not only to further improve the C-index but also to minimize disparities in transdisciplinary work between academics and practitioners.

This paper aims to examine whether the level of harmonization of accounting measurement practices in three South Asian countries – Bangladesh, India and Pakistan – has improved since 1998 as a result of the changes, in recent years, globally in accounting measurement practices due to the substantial efforts of the International Accounting Standards Board (IASB). South Asian countries have taken a number of steps and made changes in accounting regulations to support the IASB’s harmonization programme.

In all, 370 non-financial companies for the financial years 1997-1998 and 2007-2008 were used, and consistent with Ali et al. (2006), Van der Tas’s (1988) I index and Archer et al.’s (1995) modified C index were used to measure the extent of harmonization.

It was found that the level of measurement harmonization has significantly improved over the years in selected South Asian countries.

The results suggest that the harmonization of accounting will most likely ensure a greater level of transparency and uniformity in corporate reporting practices (measurement) in South Asian countries and throughout the world as promoted by the IASB.

This study aims to analyse the impact of company performance, company size, ownership structure, board characteristics and other company characteristics on the disclosure of managerial remuneration in 134 listed companies in India from the year 2003 to 2012.

A disclosure and compliance index is developed on the basis of 14 statements prepared regarding the disclosure of managerial remuneration in corporate governance reports of companies. The Papke and Wooldridge (2008) approach is adopted to estimate fractional response models, and fractional probit model is estimated using the generalised estimating equation approach, with an independent working correlation matrix to determine the effect of various company attributes on managerial remuneration disclosure.

The study shows that company size and the presence of remuneration committee are significantly related with the disclosure and compliance index of managerial remuneration. Remuneration disclosure is found to be time-dependent as time dummies for all years are found to be significant.

This study highlights the importance of the formation of remuneration committees on corporate boards. The findings of the present study can be used as inputs for promoting better compliance and comprehensive executive remuneration disclosure.

Nothing concrete in the field of managerial remuneration disclosure (to the best of researcher’s knowledge) has yet been done in an emerging economy such as India. This study aims to address this gap by deriving a disclosure and compliance index for managerial remuneration disclosure and examining the impact of various corporate attributes on it.

There has been a burgeoning interest in exploring the impact of uncertainty factors on share returns. However, studies on the influence of global financial uncertainties on emerging market sectoral indices are scarce. Thus, there is a need to have a thorough investigation of the connection between global financial uncertainties and emerging market sectoral indices. To fill this gap, using the theoretical framework of international portfolio diversification (IPD) and utilizing data from 2008 to 2021, this study examines the spillover connection between global uncertainty indices (GUIs) and leading sectoral indices of 28 emerging markets.

The authors employ the quantile spillover-based connectedness approach and minimum connectedness portfolio approach to explore the dynamic connectedness among sectoral indices and global uncertainty indices (GUIs) as well as portfolio implication.

The study found high connectedness among all indices, especially at higher and lower quantiles. Among GUIs, the authors find that stock market volatility (VIX) and oil volatility index (OVX) are strongly interconnected with all leading emerging markets' sectoral indices. Among sectoral indices, the linkage between the financial (F-Index), information technology (IT-Index), and consumer discretionary (CD-Index) sectors shows moderate interconnectedness. In contrast, the communication services (CS-Index) sector has low interconnectedness with the system. In terms of spillover effects, the authors find EVZ, OVX, and the IT sectors to be net recipients for the entire period. The authors also explored portfolio diversification benefits by employing a minimum connectedness portfolio approach. The cumulative returns' findings show a slight decline in the portfolio's value after 2010; during 2012, the pattern remained stable; from 2014 to 2020, the portfolio performed negatively, that is, underperformance due to different events in that period, including COVID-19. The Consumer Discretionary sector is found to be significant because of having the largest weight, 51%, in the portfolio during the study period.

The study suggests that investors should invest in the communication services sector as it is the least connected. However, the connectedness increases during COVID-19, which implies that it may be difficult for investors to benefit from IPD in a crisis period. Hence, to obtain the benefits from IPD, the evidence suggests that investors need to consider Consumer Discretionary sector while considering assets for investment.

The study's uniqueness is that the authors have investigated spillover between GUIs and 28 emerging markets sectoral indices by employing a quantile spillover-based connectedness approach and minimum connectedness portfolio approach with a special focus on portfolio implication.

With the development of Web2.0 and publishing digitalization, traditional libraries and evaluation citation system can no longer indicate academic paper influence validly. Therefore, it is necessary to construct smart library and find the evaluation effect of Internet metrics-Usage.

This study puts forward four indexes of scholars’ evaluation based on Usage (total Usage (U), average Usage rate (U/N), h_u-index and p_u-index), which refer to citation indexes, takes the 35 high-output scholars in the field of library and information science in the WoS database as examples, analyzes performance of different scholars evaluation indexes based on Usage and compares the differences and correlations between “citation indicators” and “usage indicators.”

This study results show that p_u-index is the strongest index to evaluate scholars. Second, there is a high correlation and strong mechanism based on time dependence and interactions between Usage and citation. Third, compared to “citation indicators”, the “usage indicators” has a larger numerical value and wider measurement range, which can break the time limitation of citation, and scientifically evaluate young scholars and newly published paper by scholars.

This paper proposes the p_u-index – a relatively superior mathematical model for Usage and provides reference for the scholars’ evaluation policy of the smart library. This model can not only provide fair evaluation conditions for young scientists but also shorten the evaluation effect of the time lag of cited indicators. In addition, the “usage indicators” in this paper are new scientific evaluation indicators generated in the network environment. Applying it to the academic evaluation system will make the research papers widely accepted by the public and will also encourage scientists to follow the development of the Internet age and pursue research with equal emphasis on quantity and quality.

This paper argues that the methods of constructing house price indices for UK markets lag behind those employed in Europe, Australasia and North America. This is particularly evident in terms of the range and level of technical sophistication of the index construction methodologies. Importantly, the paper argues that the absence of reliable house price indicators undermines the decision‐making ability of policy makers and investors operating in urban housing markets. The paper suggests that this can, in part, be remedied by the construction of a system of local house price indices for British cities. The empirical research presents the first UK application of the repeat sales method to UK data. Indices are constructed for four cities and a range of diagnostic tests are used to establish the reliability and accuracy of the indices as a means of monitoring house price change. The research concludes by suggesting that the methods used here should be tested further on data from major metropolitan regions in England and Wales.