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The economic consequences of fair value disclosures : a manifestation of the buried facts doctrine
Bar‐Hod, Assaf; Chen, Ester; Gavious, Ilanit - In: Accounting & Finance 61 (2020) S1, pp. 1363-1413
Persistent link: https://www.econbiz.de/10012280906
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Does CSR have different value implications for different shareholders?
Chen, Ester; Gavious, Ilanit - In: Finance research letters 14 (2015), pp. 29-35
Persistent link: https://www.econbiz.de/10011552578
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Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250
Persistent link: https://www.econbiz.de/10011563686
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Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"
Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257
Persistent link: https://www.econbiz.de/10011574231
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The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester; Gavious, Ilanit; Lev, Baruch - In: Review of accounting studies 22 (2017) 2, pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
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Dividends from unrealized earnings and default risk
Chen, Ester; Gavious, Ilanit; Steinberg, Nadav - In: Review of accounting studies 24 (2019) 2, pp. 491-535
Persistent link: https://www.econbiz.de/10012099009
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Complementary relationship between female directors and financial literacy in deterring earnings management : the case of high-technology firms
Chen, Ester; Gavious, Ilanit - In: Advances in accounting : a research annual 35 (2016), pp. 114-124
Persistent link: https://www.econbiz.de/10011713501
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The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 57 (2017) 3, pp. 681-699
Persistent link: https://www.econbiz.de/10011798920
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Does tax avoidance increase or decrease when tax enforcement is stronger? : evidence using CSR heterogeneity perspective
Gavious, Ilanit; Livne, Gilad; Chen, Ester - In: International review of financial analysis 84 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013472712
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A proposed framework to reduce asymmetric information in equity offerings
Gavious, Ilanit - In: The Economists' voice 12 (2015) 1, pp. 31-36
Persistent link: https://www.econbiz.de/10011304789