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Regulatory oversight and trade-offs in earnings management : evidence from pension accounting
Naughton, James P. - In: Review of accounting studies 24 (2019) 2, pp. 456-490
Persistent link: https://www.econbiz.de/10012099007
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Investor sophistication and disclosure clienteles
Kalay, Alon - In: Review of accounting studies 20 (2015) 2, pp. 976-1011
Persistent link: https://www.econbiz.de/10011283628
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Initial evidence on the market impact of the XBRL mandate
Blankespoor, Elizabeth; Miller, Brian P.; White, Hal D. - In: Review of accounting studies 19 (2014) 4, pp. 1468-1503
Persistent link: https://www.econbiz.de/10010459682
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Inside the "black box" of private in-house meetings
Bowen, Robert M.; Dutta, Shantanu; Tang, Songlian; Zhu, … - In: Review of accounting studies 23 (2018) 2, pp. 487-527
Persistent link: https://www.econbiz.de/10011856557
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The oversight role of regulators : evidence from SEC comment letters in the IPO process
Li, Bing; Liu, Zhenbin - In: Review of accounting studies 22 (2017) 3, pp. 1229-1260
Persistent link: https://www.econbiz.de/10011742584
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Information dynamics, dividend displacement, conservatism, and earnings measurement : a development of the Ohlson (1995) valuation framework
Clubb, Colin D. B. - In: Review of accounting studies 18 (2013) 2, pp. 360-385
Persistent link: https://www.econbiz.de/10009767189
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The role of accounting disaggregation in detecting and mitigating earnings management
Amir, Eli; Einhorn, Eti; Kama, Itay - In: Review of accounting studies 19 (2014) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10010347415
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Do sophisticated investors use the information provided by the fair value of cash flow hedges?
Campbell, John L.; Downes, Jimmy F.; Schwartz, William … - In: Review of accounting studies 20 (2015) 2, pp. 934-975
Persistent link: https://www.econbiz.de/10011283630
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Political pressures and the evolution of disclosure regulation
Bertomeu, Jeremy; Magee, Robert P. - In: Review of accounting studies 20 (2015) 2, pp. 775-802
Persistent link: https://www.econbiz.de/10011283638
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Forward contracting and incentives for disclosure
Arya, Anil; Mittendorf, Brian; Sudbury, Austin - In: Review of accounting studies 20 (2015) 3, pp. 1093-1121
Persistent link: https://www.econbiz.de/10011341739