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Towards an understanding of the role of standard setters in standard setting
Allen, Abigail; Ramanna, Karthik - In: Journal of accounting & economics 55 (2013) 1, pp. 66-90
Persistent link: https://www.econbiz.de/10009717763
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Understanding discretion in conservatism : an alternative viewpoint
Roychowdhury, Sugata; Martin, Xiumin - In: Journal of accounting & economics 56 (2013) 2/3, pp. 134-146
Persistent link: https://www.econbiz.de/10010243021
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Why have measures of earnings quality changed over time?
Srivastava, Anup - In: Journal of accounting & economics 57 (2014) 2/3, pp. 196-217
Persistent link: https://www.econbiz.de/10010401970
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Does eliminating the Form 20-F reconciliation from IFRS to US GAAP have capital market consequences?
Kim, Yongtae; Li, Haidan; Li, Siqi - In: Journal of accounting & economics 53 (2012) 1/2, pp. 249-270
Persistent link: https://www.econbiz.de/10009512823
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The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai; Liu, Zhengdan - In: Journal of accounting & economics 51 (2011) 1/2, pp. 186-202
Persistent link: https://www.econbiz.de/10008909959
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Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"
Skinner, Douglas J. - In: Journal of accounting & economics 45 (2008) 2/3, pp. 282-288
Persistent link: https://www.econbiz.de/10003747419
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Financial reporting incentives for conservative accounting : the influence of legal and political institutions
Bushman, Robert M.; Piotroski, Joseph D. - In: Journal of accounting & economics 42 (2006) 1/2, pp. 107-148
Persistent link: https://www.econbiz.de/10003365257
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Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
Guay, Wayne R.; Verrecchia, Robert E. - In: Journal of accounting & economics 42 (2006) 1/2, pp. 149-165
Persistent link: https://www.econbiz.de/10003365273
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Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of accounting & economics 36 (2003) 1/3, pp. 285-319
Persistent link: https://www.econbiz.de/10001930152