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Regulatory monitoring as a substitute for debt covenants

Black, Ervin L.; Carnes, Thomas A.; Mosebach, Michael; … - In: Journal of Accounting and Economics 37 (2004) 3, pp. 367-391

Persistent link: https://www.econbiz.de/10005492874

Investor education: how plan sponsors should report your returns

Johnston, Ken; Hatem, John; Carnes, Thomas A. - In: Managerial Finance 36 (2010) April, pp. 354-363

Purpose – Most investors' retirement portfolios have inter-period cash inflows. The standard time-weighted mean return (or geometric mean return) is generally used to report returns on investors' retirement portfolios. The purpose of this paper is to examine the standard time-weighted mean...

Persistent link: https://www.econbiz.de/10009319836

Just-in-time inventory systems innovation and the predictability of earnings

Carnes, Thomas A.; Jones, Jefferson P.; Biggart, Timothy B. - In: International Journal of Forecasting 19 (2003) 4, pp. 743-749

Persistent link: https://www.econbiz.de/10005418178

Investor education: how plan sponsors should report your returns

Johnston, Ken; Hatem, John; Carnes, Thomas A. - In: Managerial Finance 36 (2010) 4, pp. 354-363

Purpose – Most investors' retirement portfolios have inter‐period cash inflows. The standard time‐weighted mean return (or geometric mean return) is generally used to report returns on investors' retirement portfolios. The purpose of this paper is to examine the standard time‐weighted...

Persistent link: https://www.econbiz.de/10014940104

The impact of IFRS on financial statement data in Greece

Black, Ervin L.; Maggina, Anastasia G. - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 69-90

Persistent link: https://www.econbiz.de/10011459654

Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?

Black, Ervin L.; Christensen, Theodore E.; Kiosse, … - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 209-240

Persistent link: https://www.econbiz.de/10011672297

The relation between earnings management and non-GAAP reporting

Black, Ervin L.; Christensen, Theodore E.; Joo, T. Taylor; … - In: Contemporary accounting research : a journal of the … 34 (2017) 2, pp. 750-782

Persistent link: https://www.econbiz.de/10011739245

Usage of journal rankings : an international perspective

Black, Ervin L.; Stainbank, Lesley; Elnathan, Dan; … - In: Journal of international accounting research 16 (2017) 3, pp. 1-15

Persistent link: https://www.econbiz.de/10011819832

Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data

Allee, Kristian D.; Bhattacharya, Nilabhra; Black, Ervin L. - In: Accounting, Organizations and Society 32 (2007) 3, pp. 201-222

Persistent link: https://www.econbiz.de/10005191102

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of Accounting and Economics 36 (2003) 1-3, pp. 285-319

Persistent link: https://www.econbiz.de/10005492827