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The effects of comprehensive income on investors' judgments : an investigation of one-statement vs. two-statement presentation formats

Du, Ning; Stevens, Kevin T.; McEnroe, John E. - In: Accounting research journal 28 (2015) 3, pp. 284-299

Persistent link: https://www.econbiz.de/10011522130

Cross-cultural differences in interpreting IAS 37 probability phrases

Du, Ning; Stevens, Kevin T.; Ahern, John; Shigaev, Anton - In: International journal of financial research 7 (2016) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10011560820

Accounting data analytics exercise for intermediate accounting : warranty expense and product liability

Du, Ning; Wang, Tawei; Whittington, Ray - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 201-208

Persistent link: https://www.econbiz.de/10013162151

The value of being precise

Du, Ning; Budescu, David V. - In: Journal of economic psychology : research in economic … 83 (2021), pp. 1-16

Persistent link: https://www.econbiz.de/10012620973

The effects of ambiguity on loss contingency evaluation by auditors and investors

Du, Ning; Mindak, Mary P.; Whittington, Ray; McEnroe, … - In: Behavioral research in accounting 32 (2020) 1, pp. 135-147

Persistent link: https://www.econbiz.de/10012249204

How (over) confident are financial analysts?

Du, Ning; Budescu, David V. - In: The journal of behavioral finance : a publication of … 19 (2018) 3, pp. 308-318

Persistent link: https://www.econbiz.de/10012009698

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 (2022) 6, pp. 1493-1513

Persistent link: https://www.econbiz.de/10013537630

The joint effects of management incentive and information precision on perceived reliability in fair value estimates

Du, Ning; McEnroe, John E.; Stevens, Kevin - In: Accounting Research Journal 27 (2014), pp. 188-206

Purpose –The purpose of this paper was to examine whether a less precise (or imprecise) estimate may increase investors’ confidence and improve investors’ perceptions of fair value reliability. The main criticism of fair value accounting has been its lack of reliability perceived by...

Persistent link: https://www.econbiz.de/10010932880

Numeric-to-verbal translation of probability expressions in SFAS 5

Du, Ning; Stevens, Kevin - In: Managerial Auditing Journal 26 (2011) March, pp. 248-262

Purpose – The purpose of this paper is to investigate how accountants interpret verbal uncertainty expressions with a focus on numeric-to-verbal translation. Design/methodology/approach – Accounting for loss contingencies (SFAS 5) were chosen as a setting to study this research question. The...

Persistent link: https://www.econbiz.de/10009320924

The joint effects of management incentive and information precision on perceived reliability in fair value estimates

Du, Ning; E. McEnroe, John; Stevens, Kevin - In: Accounting Research Journal 27 (2014) 2, pp. 188-206

Purpose – The purpose of this paper was to examine whether a less precise (or imprecise) estimate may increase investors’ confidence and improve investors’ perceptions of fair value reliability. The main criticism of fair value accounting has been its lack of reliability perceived by...

Persistent link: https://www.econbiz.de/10014676910