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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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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
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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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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
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A real effects perspective to accounting measurement and disclosure : implications and insights for future research
Kanodia, Chandra S.; Sapra, Haresh - In: Journal of accounting research 54 (2016) 2, pp. 623-676
Persistent link: https://www.econbiz.de/10011500062
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Real earnings management in sales
Ahearne, Michael J.; Boichuk, Jeffrey P.; Chapman, Craig J. - In: Journal of accounting research 54 (2016) 5, pp. 1233-1266
Persistent link: https://www.econbiz.de/10011626712
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Accounting conservatism and the efficiency of debt contracts
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797
Persistent link: https://www.econbiz.de/10003853056
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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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Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi; Lewis, Tracy R.; Schipper, Katherine; Zhang, Yun - In: Journal of accounting research 55 (2017) 1, pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
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Did the siebel systems case limit the SEC's ability to enforce regulation fair disclosure?
Allee, Kristian D.; Bushee, Brian J.; Kleppe, Tyler J.; … - In: Journal of accounting research 60 (2022) 4, pp. 1235-1291
Persistent link: https://www.econbiz.de/10013392389