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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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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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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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The IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van; Katsuo, Yuko - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 199-216
Persistent link: https://www.econbiz.de/10010515228
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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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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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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The characteristics, valuation methods, and information use of valuation specialists
Allee, Kristian D.; Erickson, Devon; Esplin, Adam M.; … - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 23-38
Persistent link: https://www.econbiz.de/10012306115
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Thinking like an auditor : evaluating information to arrive at evidence-based conclusions
Allen, Robert D.; Gramling, Audrey A.; Hermanson, Dana R. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 4, pp. 1-8
Persistent link: https://www.econbiz.de/10014446153