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Conference issue on current issues in accounting & reassessing the regulation of capital markets
Watts, Ross L. (contributor) - 2010
Persistent link: https://www.econbiz.de/10009236625
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Determinants of weaknesses in internal control over financial reporting
Doyle, Jeffrey; Ge, Weili; McVay, Sarah - In: Journal of accounting & economics 44 (2007) 1/2, pp. 193-223
Persistent link: https://www.econbiz.de/10003541630
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The effect of voluntary clawback adoption on non-GAAP reporting
Kyung, Hangsoo; Lee, Hakyin; Marquardt, Carol - In: Journal of accounting & economics 67 (2019) 1, pp. 175-201
Persistent link: https://www.econbiz.de/10012007637
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Properties of optimal accounting rules in a signaling game
Jiang, Xu; Yang, Ming - In: Journal of accounting & economics 63 (2017) 2/3, pp. 499-512
Persistent link: https://www.econbiz.de/10011730349
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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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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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Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - In: Journal of accounting & economics 54 (2012) 1, pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
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When does forecasting GAAP earnings entail unreasonable effort?
Laurion, Henry; Sloan, Richard G. - In: Journal of accounting & economics 73 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10013191165
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Does PCAOB inspection access improve audit quality? : an examination of foreign firms listed in the United States
Lamoreaux, Phillip T. - In: Journal of accounting & economics 61 (2016) 2/3, pp. 313-337
Persistent link: https://www.econbiz.de/10011498032
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Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures
Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384
Persistent link: https://www.econbiz.de/10011730321