Practice-Informed Accounting Research
John L. Campbell, Mark E. Evans
Practice-Informed Accounting Research
John L. Campbell, Mark E. Evans
In an era where academic research faces scrutiny for its value to the business world, Practice-Informed Accounting Research delves into the intersection of accounting research and practical application. By exploring the relationship between macroeconomic events and financial disclosures from the mid-1990s to 2020, the authors examine how disclosures help predict firm performance amidst market booms and busts. The monograph focuses on two significant cycles: the dotcom bubble and the 2008 financial crisis, and the post-crisis digital transformation era, including the impact of emerging technologies and global events like COVID-19. The research highlights the evolving role of financial reporting in shaping investor decisions and regulatory actions. The authors, drawing on their own extensive industry experience, offer guidance for young researchers on obtaining relevant institutional knowledge, while advocating for practice-informed research that remains grounded in evidence, unclouded by advocacy, to better understand the complex dynamics of financial accounting and disclosure in a changing economic landscape.
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