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Bharath, Sreedhar T.; Sunder, Jayanthi; Sunder, Shyam V. - In: The accounting review : a publication of the American … 83 (2008) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10003632906

Accounting transparency and the asset substitution problem

Burkhardt, Katrin; Strausz, Roland - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 689-712

Persistent link: https://www.econbiz.de/10003860102

The effects of expected and actual accounting choices on judgements and decisions

Clor-Proell, Shana M. - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1465-1493

Persistent link: https://www.econbiz.de/10003897689

Accounting for lease renewal options : the informational effects of unit of account choices

Hales, Jeffrey W.; Venkataraman, Shankar; Wilks, T. Jeffrey - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 173-197

Persistent link: https://www.econbiz.de/10009506458

Research in Accounting for Income Taxes

Graham, John - 2010

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of...

Persistent link: https://www.econbiz.de/10012462987

Information frictions and productivity dispersion : the role of accounting information

Hann, Rebecca N.; Kim, Heedong; Wang, Wenfeng; Zheng, Yue - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 223-250

Persistent link: https://www.econbiz.de/10012254249

Accounting comparability and corporate innovative efficiency

Chircop, Justin; Collins, Daniel W.; Hass, Lars Helge; … - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 127-151

Persistent link: https://www.econbiz.de/10012297227

Accounting conservatism and incentives : intertemporal considerations

Glover, Jonathan C.; Lin, Haijin H. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 181-201

Persistent link: https://www.econbiz.de/10011966798

Frequent financial reporting and managerial myopia

Kraft, Arthur G.; Vashishtha, Rahul; Venkatachalam, Mohan - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 249-275

Persistent link: https://www.econbiz.de/10011858932

Generational Accounts - A Meaningful Alternative to Deficit Accounting

Auerbach, Alan J. - 1991

This paper presents a set of generational accounts (GAS) that can be used to assess the fiscal burden current generations are placing on future generations. The GAS indicate the net present value amount that current and future generations are projected to pay to the government now and in the...

Persistent link: https://www.econbiz.de/10012475431