Editorial

Excerpt

This double issue contains papers presented at a conference entitled, Determinants of Accounting Policy, which was held at the Faculty of Economics and Business Administration, Tilburg University, Tilburg, The Netherlands in October, 2009. Jan Bouwens of Tilburg University organized this conference. We would like to thank him, his staff and colleagues, especially Laurence van Lent and Hetty van den Bos, for their help and hospitality. Additional thanks are owed to Review of Accounting Studies Editor Stephen Ryan for his help in choosing the papers to be presented. We also thank the University of Tilburg, The Controllers Institute and The Limperg Institute for their financial assistance. Cambridge Business Publishers provided additional financial assistance for which we are also grateful. Finally, our thanks go to the paper discussants for their insightful comments. Their discussions are published alongside the papers in this issue. …