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Accounting restatements and the timeliness of disclosures
Badertscher, Brad A.; Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 609-629
Persistent link: https://www.econbiz.de/10009487885
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The relative and incremental valuation effects of embedded value disclosure by life insurers : evidence from cross-listed firms in the US
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 327-339
Persistent link: https://www.econbiz.de/10011304159
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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan
Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27
Persistent link: https://www.econbiz.de/10011344309
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State accounting innovations in pre-unification Italy
Coronella, Stefano; Lombrano, Alessandro; Zanin, Luca - In: Accounting history review 23 (2013) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10009732200
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The changing landscape of banking and the challenges it poses for accounting and financial reporting
Landsman, Wayne R.; Peasnell, Ken V. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 757-773
Persistent link: https://www.econbiz.de/10010244059
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Value relevance of IFRS mandatory disclosure requirements
Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of applied accounting research 15 (2014) 1, pp. 22-42
Persistent link: https://www.econbiz.de/10010384805
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Accounting Alchemy
Verrecchia, Robert E. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 603-617
Persistent link: https://www.econbiz.de/10010199054
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An analysis of critical accounting estimate disclosures of pension assumptions
Bauman, Mark P.; Shaw, Ken W. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 819-845
Persistent link: https://www.econbiz.de/10010472925
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Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Baber, William R.; Liang, Lihong; Zhu, Zinan - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 219-237
Persistent link: https://www.econbiz.de/10009568315
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The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Fiandrino, Simona; Gromis di Trana, Melchiorre; … - In: Journal of applied accounting research 23 (2022) 1, pp. 274-300
Persistent link: https://www.econbiz.de/10012990393