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Some recent advances in the theory of financial reporting and disclosures
Dye, Ronald A. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 39-54
Persistent link: https://www.econbiz.de/10011745907
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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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Do gender-diverse boards enhance the linguistic features of corporate financial reporting?
Ben Amar, Walid; García-Meca, Emma; Francoeur, Claude; … - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10014576967
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Perspectives on the financial reporting of intangibles
Appleton, Anthony; Barckow, Andreas; Botosan, Christine A. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
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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
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Impact of extensions in XBRL disclosure on analysts' forecast behavior
Li, Shiyou; Nwaeze, Emeka T. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 57-79
Persistent link: https://www.econbiz.de/10011906863
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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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Restatement disclosures and management earnings forecasts 3/ Michael Ettredge, Ying Huang, and Weining Zhang
Ettredge, Michael; Huang, Ying; Zhang, Weining - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 347-369
Persistent link: https://www.econbiz.de/10009766862
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Flex or break? : extensions in XBRL disclosures to the SEC
Debreceny, Roger S.; Farewell, Stephanie M.; Piechocki, … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 631-657
Persistent link: https://www.econbiz.de/10009487883