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Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements
Chen, Kai; Henderson, Darren; Wiedman, Christine I. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 45-70
Persistent link: https://www.econbiz.de/10013428830
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A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Bostwick, Eric D.; Lambert, Sherwood Lane; Donelan, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 177-193
Persistent link: https://www.econbiz.de/10011508318
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
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Performance-based compensation and firm value : experimental evidence
Pfeiffer, Glenn M.; Shields, Timothy W. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 777-798
Persistent link: https://www.econbiz.de/10011428910
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Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Gleason, Cristi A.; Glendening, Matthew - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 103-124
Persistent link: https://www.econbiz.de/10012121896
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Options trading and earnings management
Dai, Xin; Qiao, Zheng; Xia, Chongwu - In: Accounting horizons : a quarterly publication of the … 38 (2024) 3, pp. 13-34
Persistent link: https://www.econbiz.de/10015071379
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Accounting for debt instruments held as assets
Trott, Edward W. - In: Accounting horizons : a quarterly publication of the … 23 (2009) 4, pp. 457-469
Persistent link: https://www.econbiz.de/10003944594
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Equity value implications of lease accounting
Boatsman, James R.; Dong, Xiaobo - In: Accounting horizons : a quarterly publication of the … 25 (2011) 1, pp. 1-16
Persistent link: https://www.econbiz.de/10009011772
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Recent trends in audit report and earnings announcement lags
Krishnan, Jayanthi; Yang, Joon S. - In: Accounting horizons : a quarterly publication of the … 23 (2009) 3, pp. 265-288
Persistent link: https://www.econbiz.de/10003897661
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Section 404 compliance and financial reporting quality
Nagy, Albert L. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 441-454
Persistent link: https://www.econbiz.de/10008698022