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Timing equity issuance in response to information asymmetry arising from IFRS adoption in Australia and Europe
Wang, Shiheng; Welker, Michael - In: Journal of accounting research 49 (2011) 1, pp. 257-307
Persistent link: https://www.econbiz.de/10008900876
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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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The allowance for uncollectible accounts, conservatism, and earnings management
Jackson, Scott B.; Liu, Xiaotao Kelvin - In: Journal of accounting research 48 (2010) 3, pp. 565-601
Persistent link: https://www.econbiz.de/10003977006
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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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Do borrowers intentionally avoid covenant violations? : a reexamination of the debt covenant hypothesis
Bordeman, Adam; Demerjian, Peter - In: Journal of accounting research 60 (2022) 5, pp. 1741-1774
Persistent link: https://www.econbiz.de/10013465581
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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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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
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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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Discussion of the influence of elections on the accounting choices of governmental entities
Lent, Laurence van - In: Journal of accounting research 50 (2012) 2, pp. 477-494
Persistent link: https://www.econbiz.de/10009552248