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The impact of recognition versus disclosure on financial information : a preparer's perspective
Clor-Proell, Shana M.; Maines, Laureen A. - In: Journal of accounting research 52 (2014) 3, pp. 671-701
Persistent link: https://www.econbiz.de/10010369800
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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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Increased disclosure requirements and corporate governance decisions : evidence from chief financial officers in the pre- and post-Sarbanes-Oxley periods
Wang, Xue - In: Journal of accounting research 48 (2010) 4, pp. 885-920
Persistent link: https://www.econbiz.de/10008649440
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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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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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Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity
Lisowsky, Petro; Robinson, Leslie; Schmidt, Andrew - In: Journal of accounting research 51 (2013) 3, pp. 583-629
Persistent link: https://www.econbiz.de/10009772426
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Self-serving attribution bias, overconfidence, and the issuance of management forecasts
Libby, Robert; Rennekamp, Kristina - In: Journal of accounting research 50 (2012) 1, pp. 197-231
Persistent link: https://www.econbiz.de/10009508534
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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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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