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Who uses financial statements? : a demographic analysis of financial statement downloads from EDGAR
Drake, Michael S.; Quinn, Phillip J.; Thornock, Jacob R. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 55-68
Persistent link: https://www.econbiz.de/10011745921
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An analysis of the underlying causes attributed to restatements
Plumlee, Marlene; Yohn, Teri Lombardi - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 41-64
Persistent link: https://www.econbiz.de/10003976452
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The formulation of financial statements : a proposal for change
Gamble, George O.; Tollerson, Cynthia D. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 4, pp. 51-65
Persistent link: https://www.econbiz.de/10014446157
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Does tenuremMatter : role of the corporate secretary in Chinese-listed firms
Wang, Chen; Ye, Qing; Goyal, Abhinav - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 181-205
Persistent link: https://www.econbiz.de/10012121912
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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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Financial statement comparability and debt contracting : evidence from the syndicated loan market
Fang, Xiaohua; Li, Yutao; Xin, Baohua; Zhang, Wenjun - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 277-303
Persistent link: https://www.econbiz.de/10011508359
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An analysis of "little r" restatements
Tan, Christine E. L.; Young, Susan M. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 667-693
Persistent link: https://www.econbiz.de/10011374519
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Accelerated filing deadlines, internal controls, and financial statement quality : the case of originating misstatements
Boland, Colleen M.; Bronson, Scott N.; Hogan, Chris E. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 551-575
Persistent link: https://www.econbiz.de/10011374537
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The effect of auditing standard No. 5 on audit report lags
Mitra, Santanu; Song, Hakjoon; Yang, Joon Sun - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 507-527
Persistent link: https://www.econbiz.de/10011374542
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The association between executive pay structure and the transparency of restatement disclosures
Hogan, Brian; Jonas, Gregory A. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 3, pp. 307-323
Persistent link: https://www.econbiz.de/10011552105