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Frequent financial reporting and managerial myopia
Kraft, Arthur G.; Vashishtha, Rahul; Venkatachalam, Mohan - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 249-275
Persistent link: https://www.econbiz.de/10011858932
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Accounting conservatism and firm investment efficiency
García Lara, Juan Manuel; García Osma, Beatriz; … - In: Journal of accounting & economics 61 (2016) 1, pp. 221-238
Persistent link: https://www.econbiz.de/10011453932
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Accounting for strategic investment decision-making under extreme uncertainty
Elmassri, Moataz Moamen; Harris, Elaine Pamela; Carter, … - In: The British accounting review : the journal of the … 48 (2016) 2, pp. 151-168
Persistent link: https://www.econbiz.de/10011520870
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The Decision Usefulness of Additional Fair Value Disclosures : One Disclosure Type Does Not Fit All Nonprofessional Investors’ Needs
Herrmann, Theresa - 2019
Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value...
Persistent link: https://www.econbiz.de/10012396064
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Corporate governance, accounting conservatism, and manipulation
Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437
Persistent link: https://www.econbiz.de/10011647358
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Measuring the quality of the interim financial reports using the qualitative characteristics of the accounting information and its effect on the investment decisions according to t...
Al-Shatnawi, Hasan Mahmoud - In: International journal of economics and finance 9 (2017) 5, pp. 159-170
Persistent link: https://www.econbiz.de/10011674584
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The effect of accounting conservatism on corporate investment during the global financial crisis
Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542
Persistent link: https://www.econbiz.de/10011610302
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Accounting conservatism alleviates firm's investment efficiency : an evidence from China
Razzaq, Naveed; Zhang, Rui; Zhou, Donghua - In: International journal of business and economics … 5 (2016) 4, pp. 85-94
Persistent link: https://www.econbiz.de/10011593694
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Finanzplanung, Investitionscontrolling und Finanzcontrolling : Lehr- und Übungsbuch für das Master-Studium
Uskova, Margarita; Schuster, Thomas - 2020
Persistent link: https://www.econbiz.de/10011968792