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The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Cazier, Richard; Rego, Sonja Olhoft; Tian, Xiaoli Shaolee; … - In: Review of accounting studies 20 (2015) 1, pp. 436-469
Persistent link: https://www.econbiz.de/10010503365
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Accounting conservatism and Street earnings
Heflin, Frank; Hsu, Charles; Jin, Qinglu - In: Review of accounting studies 20 (2015) 2, pp. 674-709
Persistent link: https://www.econbiz.de/10011283643
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Ideological diversity in standard setting
Chakravarthy, Jivas - In: Review of accounting studies 24 (2019) 1, pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
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The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren; O'Brien, Patricia C. - In: Review of accounting studies 22 (2017) 2, pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
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The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester; Gavious, Ilanit; Lev, Baruch - In: Review of accounting studies 22 (2017) 2, pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
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Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang; Cho, Young Jun; Yang, Holly - In: Review of accounting studies 23 (2018) 1, pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
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The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Huang, Qianyun; Skantz, Terrance R. - In: Review of accounting studies 21 (2016) 1, pp. 198-250
Persistent link: https://www.econbiz.de/10011448226
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Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian; Causholli, Monika; Khan, Urooj - In: Review of accounting studies 21 (2016) 1, pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
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What drives the increased informativeness of earnings announcements over time?
Collins, Daniel W.; Li, Oliver Zhen; Xie, Hong - In: Review of accounting studies 14 (2009) 1, pp. 1-30
Persistent link: https://www.econbiz.de/10003816060
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Do analysts and investors fully understand the persistence of the items excluded from street earnings?
Chen, Chih-ying - In: Review of accounting studies 15 (2010) 1, pp. 32-69
Persistent link: https://www.econbiz.de/10003966348