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Analyzing Speech to Detect Financial Misreporting

HOBSON, JESSEN L.; MAYEW, WILLIAM J.; VENKATACHALAM, MOHAN - In: Journal of Accounting Research 50 (2012) 2, pp. 349-392

Persistent link: https://www.econbiz.de/10010544056

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R

CHOUDHARY, PREETI; RAJGOPAL, SHIVARAM; VENKATACHALAM, MOHAN - In: Journal of Accounting Research 47 (2009) 1, pp. 105-146

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>In December 2004, the Financial Accounting Standards Board (FASB) mandated the use of a fair value-based measurement attribute to value employee stock options (ESOs) via Financial Accounting Standard (FAS) 123-R. In anticipation of FAS 123-R, between March 2004 and November 2005, several...

Persistent link: https://www.econbiz.de/10005658666

The Value Relevance of Network Advantages: The Case of E-Commerce Firms

Rajgopal, Shivaram; Venkatachalam, Mohan; Kotha, Suresh - In: Journal of Accounting Research 41 (2003) 1, pp. 135-162

Persistent link: https://www.econbiz.de/10005658717

Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach

BAO, YANG; KE, BIN; LI, BIN; YU, Y. JULIA; ZHANG, JIE - In: Journal of Accounting Research 58 (2020) 1, pp. 199-235

Persistent link: https://www.econbiz.de/10012190214