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Accounting conservatism and the profitability of corporate insiders

Khalilov, Akram; Osma, Beatriz Garcia - In: Journal of Business Finance & Accounting 47 (2020) 3-4, pp. 333-364

Persistent link: https://www.econbiz.de/10012191922

The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations

Blanco, Jose Luis Ucieda; Osma, Beatriz Garcia - In: International Journal of Accounting, Auditing and … 1 (2004) 1, pp. 5-36

This paper studies the comparability between US GAAP and International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) by looking at the Form 20-F reconciliation adjustments to US GAAP made by firms using IASs in the period from 1995 to 2001. Adjustments have been...

Persistent link: https://www.econbiz.de/10008538763

Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence

Lara, Juan Manuel Garcia; Osma, Beatriz Garcia; … - In: European Accounting Review 16 (2007) 4, pp. 727-755

Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has a low influence over the functioning of the board of directors show a greater degree of accounting conservatism. We measure the influence of the CEO over the board of directors using two...

Persistent link: https://www.econbiz.de/10005495609

Noncompliance with non‐accounting securities regulations and GAAP violations

Choi, Sunhwa; Young, Steven; Zhang, Xiu‐Ye - In: Journal of Business Finance & Accounting 46 (2019) 3-4, pp. 370-399

Persistent link: https://www.econbiz.de/10012093234

In search of meaning : Lessons, resources and next steps for computational analysis of financial discourse

El‐Haj, Mahmoud; Rayson, Paul; Walker, Martin; Young, … - In: Journal of Business Finance & Accounting 46 (2019) 3-4, pp. 265-306

Persistent link: https://www.econbiz.de/10012093235

Accounting comparability and the accuracy of peer-based valuation models

Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601

Persistent link: https://www.econbiz.de/10011414553

Fad or future? : automated analysis of financial text and its implications for corporate reporting

Lewis, Craig M.; Young, Steven - In: Accounting and business research 49 (2019) 5, pp. 587-615

Persistent link: https://www.econbiz.de/10012226039

"Fad or future? : automated analysis of financial text and its implications for corporate reporting" : a practitioner view

Pilot, Sallie - In: Accounting and business research 49 (2019) 5, pp. 616-618

Persistent link: https://www.econbiz.de/10012226056

Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files

El-Haj, Mahmoud; Alves, Paulo; Rayson, Paul; Walker, Martin - In: Accounting and business research 50 (2020) 1, pp. 6-34

Persistent link: https://www.econbiz.de/10012226178

Does equity analyst research lack rigour and objectivity? : evidence from conference call questions and research notes

Salzedo, Catherine; Young, Steven; El-Haj, Mahmoud - In: Accounting and business research : a research quarterly … 48 (2018) 1, pp. 5-36

Persistent link: https://www.econbiz.de/10011857664