Changes Over Time in the Revenue-Expense Relation: Accounting or Economics?

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Evolution in Value Relevance of Accounting Information (2019, unknown): “Donelson, Jennings, and McInnis (2011) and Srivastava (2014) suggest the decline in matching is attributable to changes in the economy, such as an increase in the number of new firms with business models focused on intangible assets.2 The second explanation is the presence of more loss firms.”
Earnings quality: Evidence from the field (2013, background): “Second, we find solid support for the importance of internal controls, consistent with Doyle et al. (2007) and Ashbaugh-Skaife et al.”