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The objectives of financial reporting : a historical survey and analysis
Zeff, Stephen A. - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 262-327
Persistent link: https://www.econbiz.de/10009788976
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Is the decline in the information content of earnings following restatements short-lived?
Chen, Xia; Cheng, Qiang; Lo, Alvis K. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 177-207
Persistent link: https://www.econbiz.de/10010256775
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Corporate reporting on the Internet and the expectations gap : new face of an old problem
Fisher, Richard T.; Naylor, Samuel T. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 196-220
Persistent link: https://www.econbiz.de/10011559445
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Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240
Persistent link: https://www.econbiz.de/10011295562
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On the relation between financial reporting quality and country attributes : research challenges and opportunities
Isidro, Helena; Nanda, Dhananjay; Wysocki, Peter D. - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 279-314
Persistent link: https://www.econbiz.de/10012254267
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Proactive financial reporting enforcement : audit fees and financial reporting quality effects
Florou, Annita; Morricone, Serena; Pope, Peter F. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 167-197
Persistent link: https://www.econbiz.de/10012257833
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Historical perspectives on accounting for M&A
Amel-Zadeh, Amir; Meeks, Geoffrey; Meeks, J. Gay Tulip - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 501-524
Persistent link: https://www.econbiz.de/10011578325
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Corporate reporting and accounting for externalities
Unerman, Jeffrey; Bebbington, Jan; O'Dwyer, Brendan - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 497-522
Persistent link: https://www.econbiz.de/10011893045
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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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Mark-to-market, loan retention, and loan origination
Bleck, Alexander; Gao, Pingyang - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 83-107
Persistent link: https://www.econbiz.de/10014234200