19 October 2015

Call for papers: "Financial Reporting Quality from the Perspective of Earnings and Revenue Management"

For a special issue of the International Journal of Revenue Management.

The aim of this special issue is to examine financial reporting quality (accounting quality) as reflected in earnings and revenue management activities. We invite high-quality research offering insights into the key emerging new challenges in this area, and are interested in papers that are industry-specific or offer cross-industry comparisons, and which are country-specific or international in content.

Since it is a special issue, we are not bound by methodological restrictions. We are more interested in papers that make significant contribution in understanding earnings and revenue management decisions in various industry or country contexts. We are open to diverse methodologies including data-based mathematical models, empirical research, integrative literature reviews, meta-analysis papers, case studies, experimental research, conceptual frameworks and/or any innovative methods.

Suitable topics include, but are not limited to, the following:
  • Accounting for revenue or revenue recognition
  • Valuation of advertising and promotion
  • Event studies in marketing
  • Real earnings management
  • Management’s choices of accounting estimates
  • Timing of transactions or reporting of transactions
  • Income smoothing
  • Earnings management from the views of regulators
  • Fraudulent accounting
Other specific earnings management and revenue management topics with significant implications are also welcome. 

Important Dates
Manuscript submissions: 31 May, 2016
Review reports: 31 July, 2016
Revised paper submissions: 30 September, 2016
Final manuscript submissions: 31 October, 2016

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