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Overreaction to intra-industry information transfers?
Thomas, Jacob; Zhang, X. Frank - In: Journal of accounting research 46 (2008) 4, pp. 909-940
Persistent link: https://www.econbiz.de/10003838965
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The impact of financial reporting quality on debt contracting : evidence from internal control weakness reports
Costello, Anna M.; Wittenberg-Moerman, Regina - In: Journal of accounting research 49 (2011) 1, pp. 97-136
Persistent link: https://www.econbiz.de/10008900881
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XBRL-enabled, spreadsheet, or PDF? : factors influencing exclusive user choice of reporting technology
Janvrin, Diane J.; Pinsker, Robert E.; Mascha, Maureen … - In: The journal of information systems : JIS ; a semiannual … 27 (2013) 2, pp. 35-49
Persistent link: https://www.econbiz.de/10010242127
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Consequences of XBRL standardization on financial statement data
Vasarhelyi, Miklos A.; Chan, David Y.; Krahel, John Peter - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 155-167
Persistent link: https://www.econbiz.de/10009565343
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The effect of first wave mandatory XBRL reporting across the financial information environment
Kim, Joung W.; Lim, Jee Hae; No, Won Gyun - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 127-153
Persistent link: https://www.econbiz.de/10009565352
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A relative cost framework of demand for external assurance of XBRL filings
Alles, Michael G.; Gray, Glen L. - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 103-126
Persistent link: https://www.econbiz.de/10009565353
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It's showtime : do managers report better news before annual shareholder meetings?
Dimitrov, Valentin; Jain, Prem C. - In: Journal of accounting research 49 (2011) 5, pp. 1193-1221
Persistent link: https://www.econbiz.de/10009387548
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Do control effectiveness disclosures require SOX 404(b) internal control audits? : a natural experiment with small US public companies
Kinney, William R.; Shepardson, Marcy L. - In: Journal of accounting research 49 (2011) 2, pp. 413-448
Persistent link: https://www.econbiz.de/10009126088
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Discussion of large-sample evidence on firms' year-over-year MD&A modifications
Roulstone, Darren T. - In: Journal of accounting research 49 (2011) 2, pp. 347-357
Persistent link: https://www.econbiz.de/10009126108
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Large-sample evidence on firms’ year-over-year MD&A modifications
Brown, Stephen V.; Tucker, Jennifer Wu - In: Journal of accounting research 49 (2011) 2, pp. 309-346
Persistent link: https://www.econbiz.de/10009126109