Narrow search
Showing 1 - 10 of 4,543
Cover Image
Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
Cover Image
The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Huang, Qianyun; Skantz, Terrance R. - In: Review of accounting studies 21 (2016) 1, pp. 198-250
Persistent link: https://www.econbiz.de/10011448226
Cover Image
Der Lagebericht - ein Buch mit sieben Siegeln?
Adam, Klaus G. - In: Zeitschrift für das gesamte Kreditwesen : Pflichtblatt … 55 (2002) 17, pp. 857-861
Persistent link: https://www.econbiz.de/10001692535
Cover Image
Die Fair Value-Bilanzierung in der Rechnungslegung nach den International Accounting Standards (IAS)
Kley, Karl-Ludwig - In: Der Betrieb 54 (2001) 43, pp. 2257-2262
Persistent link: https://www.econbiz.de/10001617858
Cover Image
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Cover Image
An empirical evaluation of financial reporting quality of the Indian GAAP and Indian accounting standards
Almaqtari, Faozi A.; Farhan, Najib H.; Al-Homaidi, Eissa A. - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 200-229
Persistent link: https://www.econbiz.de/10012504760
Cover Image
The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650
Cover Image
Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73
Persistent link: https://www.econbiz.de/10011762038
Cover Image
Harmonized accounting standards and investment beauty contests
Jiang, Xu; Tang, Chao; Zhang, Gaoqing - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
Cover Image
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056