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Optimal impairment rule
Göx, Robert F.; Wagenhofer, Alfred - In: Journal of accounting & economics 48 (2009) 1, pp. 2-16
Persistent link: https://www.econbiz.de/10003896905
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Accounting anomalies and fundamental analysis : an alternative view
Lewellen, Jonathan - In: Journal of accounting & economics 50 (2010) 2/3, pp. 455-466
Persistent link: https://www.econbiz.de/10008810000
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Conditionally conservative fair value measurements
Badia, Marc; Duro, Miguel; Penvala, Fernando; Ryan, … - In: Journal of accounting & economics 63 (2017) 1, pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
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Strategic estimation of asset fair values
Hanley, Kathleen Weiss; Jagolinzer, Alan D.; Nikolova, … - In: Journal of accounting & economics 66 (2018) 1, pp. 25-45
Persistent link: https://www.econbiz.de/10011904755
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The economic consequences of extending the use of fair value accounting in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - In: Journal of accounting & economics 62 (2016) 2/3, pp. 183-203
Persistent link: https://www.econbiz.de/10011622185
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The economic consequences of extending the use of fair value accounting in regulatory capital calculations : a discussion
Laux, Christian - In: Journal of accounting & economics 62 (2016) 2/3, pp. 204-208
Persistent link: https://www.econbiz.de/10011622186
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The contracting benefits of accounting conservatism to lenders and borrowers
Zhang, Jieying - In: Journal of accounting & economics 45 (2008) 1, pp. 27-54
Persistent link: https://www.econbiz.de/10003652446
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Sell-side debt analysts
Johnston, Rick; Markov, Stanimir; Ramnath, Sundaresh - In: Journal of accounting & economics 47 (2009) 1/2, pp. 91-107
Persistent link: https://www.econbiz.de/10003821674
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The information role of audit opinions in debt contracting
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald - In: Journal of accounting & economics 61 (2016) 1, pp. 121-144
Persistent link: https://www.econbiz.de/10011453881
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Private lenders' demand for audit
Baylis, Richard M.; Burnap, Peter; Clatworthy, Mark; … - In: Journal of accounting & economics 64 (2017) 1, pp. 78-97
Persistent link: https://www.econbiz.de/10011775878