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Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.; Huffman, Adrienna A. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 757-776
Persistent link: https://www.econbiz.de/10011428906
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The language of failure : the use of accounts in financial reports
Sandell, Niklas; Svensson, Peter - In: International journal of business communication : IJBC … 53 (2016) 1, pp. 5-26
Persistent link: https://www.econbiz.de/10011430478
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325
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Effect of IFRS adoption on financial reporting quality : evidence form bankruptcy prediction
Bodle, Kerry Anne; Cybinski, Patti J.; Monem, Reza - In: Accounting research journal 29 (2016) 3, pp. 292-312
Persistent link: https://www.econbiz.de/10011552806
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The timeliness of restatement disclosures and financial reporting credibility
Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859
Persistent link: https://www.econbiz.de/10011512968
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Corporate reporting on the Internet and the expectations gap : new face of an old problem
Fisher, Richard T.; Naylor, Samuel T. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 196-220
Persistent link: https://www.econbiz.de/10011559445
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Does business model affect accounting choices? : an empirical analysis of European listed companies
Lassini, Ugo; Lionzo, Andrea; Rossignoli, Francesca - In: Journal of management & governance 20 (2016) 2, pp. 229-260
Persistent link: https://www.econbiz.de/10011497812
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Financing activities after accounting restatements : an examination of SEOs and PIPEs
John, Kose; Shangguan, Joe Z.; Mateti, Ravi S. - In: Eurasian economic review : a journal in applied … 5 (2015) 1, pp. 139-160
Persistent link: https://www.econbiz.de/10011290922