Accounting Horizons

SYNOPSIS: The rise of intangible assets in size and contribution to corporate growth over the past quarter century...

SYNOPSIS: As manufacturing innovations spread throughout leading organizations, product development becomes a more important source of competitive advantage....

SYNOPSIS: This study provides descriptive evidence on the controversial trend adopted by many firms in recent years of...

INTRODUCTION I realize that my title contains two ambiguous pronouns--"they" and "it." After reading this commentary, I hope...

INTRODUCTION The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to...

INTRODUCTION The November 2002 International Accounting Standards Board (IASB) Exposure Draft, Share-Based Payment (hereafter the ED), addresses accounting...

INTRODUCTION Human nature leads us all to be curious about change. As the incoming editor of Accounting Horizons,...