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Have accounting reports become less useful for decision-making?

Ronen, Joshua - In: Information for efficient decision making : big data, …, (pp. 579-610). 2021

Persistent link: https://www.econbiz.de/10012521417

The discount rate used in the current expected credit loss standard creates accounting losses where there are no economic losses

Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 2, pp. 225-232

Persistent link: https://www.econbiz.de/10014294238

Fair value accounting from the users’ perspective : an experiment on how financial analysts rely on fair value estimates in their decisions

Allini, Alessandra; Spanò, Rosanna; Du, Ning; Ronen, Joshua - In: Meditari Accountancy Research 30 (2021) 6, pp. 1493-1513

Purpose: The current paper aims to understand whether fair value accounting (FVA) affects analysts’ loan approval decisions and default risk judgments. Design/methodology/approach: This study focusses on three issues: unrealized gain or loss resulting from FV measurement recognized in other...

Persistent link: https://www.econbiz.de/10013471761

When an Executive Departs: An Informational Content Story

Nam, Seunghan; Ronen, Joshua; Ronen, Tavy - In: Contemporary Accounting Research 35 (2018) 4, pp. 1973-1998

Persistent link: https://www.econbiz.de/10012087007

Equity Financial Assets : A Tool for Earnings Management—A Case Study of a Chinese Corporation

Guo, Yuanyuan; Lu, Siqi; Ronen, Joshua; Ye, Jianfang - In: Abacus 55 (2019) 1, pp. 180-204

Persistent link: https://www.econbiz.de/10012087272

Unfair "fair value" in illiquid markets : information spillover effects in times of crisis

Dontoh, Alex K.; Elayan, Fayez A.; Ronen, Joshua; … - In: Management science : journal of the Institute for … 67 (2021) 8, pp. 5163-5193

Persistent link: https://www.econbiz.de/10012625098

Recap of the 30th annual conference on Financial Economics and Accounting, November 1-2, 2019

Lee, Cheng F.; Lynch, Kose John, Anthony; Ronen, Joshua; … - In: Review of quantitative finance and accounting 55 (2020) 3, pp. 1155-1162

Persistent link: https://www.econbiz.de/10012304138

Earnings management strategies for meeting or beating expectations

Fogel-Yaari, Hila; Ronen, Joshua - In: Journal of accounting and public policy 39 (2020) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10012252977

Auditor selection within a business group : evidence from Taiwan

Yang, Yan-Jie; Kang, Jungpao; Lin, Ruey-Ching; Ronen, Joshua - In: Review of quantitative finance and accounting 46 (2016) 2, pp. 195-215

Persistent link: https://www.econbiz.de/10011588311

Special issue on governance and accounting regulation 2018

Di Pietra, Roberto; Gebhardt, Günther; McLeay, Stuart J.; … - In: Journal of management & governance 22 (2018) 3, pp. 495-499

Persistent link: https://www.econbiz.de/10011919368