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Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963
Persistent link: https://www.econbiz.de/10011410696
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Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
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IRS attention
Bozanic, Zahn; Hoopes, Jeffrey l.; Thornock, Jacob R.; … - In: Journal of accounting research 55 (2017) 1, pp. 79-114
Persistent link: https://www.econbiz.de/10011658103
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Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
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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
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Discussion of a lobbying approach to evaluating the Sarbanes-Oxley Act of 2002
Karolyi, G. Andrew - In: Journal of accounting research 47 (2009) 2, pp. 585-595
Persistent link: https://www.econbiz.de/10003843763
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Evidence complexity and information search in the decision to restate prior-period financial statements
Ricchiute, David N. - In: Journal of accounting research 48 (2010) 3, pp. 687-724
Persistent link: https://www.econbiz.de/10003977009
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Expected mispricing : the joint influence of accounting transparency and investor base
Elliott, W. Brooke; Krische, Susan D.; Peecher, Mark E. - In: Journal of accounting research 48 (2010) 2, pp. 343-381
Persistent link: https://www.econbiz.de/10003961459
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Discussion of Expected mispricing : the joint influence of accounting transparency and investor base
Sapra, Haresh - In: Journal of accounting research 48 (2010) 2, pp. 383-391
Persistent link: https://www.econbiz.de/10003961462
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The information content of forward-looking statements in corporate filings : a naïve Bayesian machine learning approach
Li, Feng - In: Journal of accounting research 48 (2010) 5, pp. 1049-1102
Persistent link: https://www.econbiz.de/10008732187