Narrow search
Showing 1 - 6 of 6
Cover Image
International accounting standards and accounting quality
Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H. - In: Journal of accounting research 46 (2008) 3, pp. 467-498
Persistent link: https://www.econbiz.de/10003709899
Cover Image
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Cover Image
XBRL tag extensions and tax accrual quality
Walton, Stephanie; Yang, Liu; Zhang, Yiyang - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 2, pp. 91-114
Persistent link: https://www.econbiz.de/10012626082
Cover Image
Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.; Zhang, Yibo; Kipp, Peter C. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
Cover Image
CFO narcissism and financial reporting quality
Ham, Charles; Lang, Mark H.; Seybert, Nicholas; Wang, … - In: Journal of accounting research 55 (2017) 5, pp. 1089-1135
Persistent link: https://www.econbiz.de/10011790756
Cover Image
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.; Rennekamp, Kristina; Rupar, Kathy; … - In: Journal of accounting research 60 (2022) 5, pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585