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The American Accounting Association's Financial Reporting Policy Committee's response to the Preliminary Views on Financial Statement Presentation : the Financial Reporting Policy...
Bradshaw, Mark; Callahan, Carolyn M.; Ciesielski, Jack; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 2, pp. 279-296
Persistent link: https://www.econbiz.de/10003998097
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Assessing the financial reporting consequences of conversion to IFRS : the case of equity-based compensation
MacAnally, Mary Lea; McGuire, Sean T.; Weaver, Connie D. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 589-621
Persistent link: https://www.econbiz.de/10008839882
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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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Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.; Huffman, Adrienna A. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 757-776
Persistent link: https://www.econbiz.de/10011428906
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Accounting errors in nonprofit organizations
Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 341-361
Persistent link: https://www.econbiz.de/10011304157
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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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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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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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Some conceptual tensions in financial reporting
Biondi, Yuri; Glover, Jonathan; Jamal, Karim; Ohlson, … - In: Accounting horizons : a quarterly publication of the … 26 (2012) 1, pp. 125-133
Persistent link: https://www.econbiz.de/10009544708
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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