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Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?
Kirschenheiter, Michael; Melumad, Nahum D. - In: Journal of accounting research 40 (2002) 3, pp. 761-796
Persistent link: https://www.econbiz.de/10006559711
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Information Quality and Correlated Signals
Kirschenheiter, Michael - In: Journal of accounting research 35 (1997) 1, pp. 43-60
Persistent link: https://www.econbiz.de/10006583804
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Recognition, Disclosure, or Delay: Timing the Adoption of SFAS No. 106
Amir, Eli; Ziv, Amir - In: Journal of accounting research 35 (1997) 1, pp. 61-82
Persistent link: https://www.econbiz.de/10006583803
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A Comparison of the Value-Relevance of U.S. versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations discussant: Peter Pope
Amir, Eli; Harris, Trevor S.; Venuti, Elizabeth K. - In: Journal of accounting research 31 (1993), pp. 230
Persistent link: https://www.econbiz.de/10006600782