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Why does aggregate earnings growth reflect information about future inflation?
Shivakumar, Lakshmanan; Urcan, Oktay - In: The accounting review : a publication of the American … 92 (2017) 6, pp. 247-276
Persistent link: https://www.econbiz.de/10011780746
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The role of financial reporting in debt contracting and in stewardship
Shivakumar, Lakshmanan - In: Accounting and Business Research 43 (2013) 4, pp. 362-383
In this paper, I review the role that financial accounting plays in contracts aimed at mitigating agency problems between shareholders and managers and between shareholders and debtholders. The paper discusses the reasons why and how financial accounting numbers are used in debt and stewardship...
Persistent link: https://www.econbiz.de/10010679868
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On estimating conditional conservatism
Ball, Ray; Kothari, S. P.; Nikolaev, Valeri V. - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 755-787
Persistent link: https://www.econbiz.de/10009751801
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Ball and Brown (1968) : a retrospective
Ball, Ray; Brown, Philip R. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10010256796